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Posted Sun, 10 Oct 2021 15:46:52 GMT by Pip
Hi, Last year I was employed in the UK by an umbrella company on behalf of a US company that didnt have a presence in the UK. The umbrella company dealt with my payroll etc. and my actual work was set by the US company. I went on a 12 week trip to the company in the US. The expenses for this trip were paid directly to me by the US company rather than via the umbrella company. Note I was not fully reimbursed all the expenses I actually accrued. On the self assessment form do I: a) Just enter the amount of expenses not covered by the US company, or b) Declare the reimbursement from the US company as income and claim the full amount of expenses? If (b) where do I declare the additional income - in the employment section as 'tips and other income not included on P60' or elsewhere? Thanks
Posted Mon, 11 Oct 2021 11:18:49 GMT by HMRC Admin 9
Hi, 

To claim employment travel expenses you enter the amount in the employment section at business travel and subsistence expenses.

Please see links below for more information regarding travel in the performance of the duties:

Travel expenses: travel in the performance of the duties

and

Travel expenses: general: accommodation and subsistence


Thank you. 
Posted Mon, 11 Oct 2021 23:59:04 GMT by Pip
Thanks for the reply but it doesn't really address my question. My question is related to the situation where the travel expenses were reimbursed by someone other than my direct employer. Do I assume these cancel out and only input any excess as travel expense, or do I claim for the full amount of travel expense and put the amount I was reimbursed as additional income, and if this is the case where would this be input? Thanks for your help
Posted Tue, 12 Oct 2021 10:57:10 GMT by HMRC Admin 17

Hi,
 
If the  US company paid you a salary and it is not included on your P60 from the umbrella company  you will show the amount
as other Income on the employment page and can claim expenses at travel  and subsitstance, 
if the US company were re-imbursing expenses  (and it was not a salary) you can enter the difference between the amounts,
you can include additional information in the white space of your tax return.

See link for more information re  job expenses :

Claim tax relief for your job expenses   .

Thank you.

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