Skip to main content

This is a new service – your feedback will help us to improve it.

Posted Sat, 20 May 2023 11:03:00 GMT by tm0407
Would a house sitter be classed as an itinerant trade? If so, subsistence can be claimed whilst carrying out duties of the trade, which can span over a week. After reading the guidance I'm still unsure. The duties are not carried out at the same place each time (or only occasionally) and the sole trader does not have base because of the nature of the trade.
Posted Thu, 25 May 2023 07:22:09 GMT by HMRC Admin 25
Hi tm0407,

If you meet the conditins outlined here then yes:
BIM37620 - Wholly and exclusively: duality of, or non-trade, purpose: travel costs: to and between sites
Thank you. 

You must be signed in to post in this forum.