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Posted Tue, 24 Jan 2023 11:56:02 GMT by LorryG
Hi there, I receive gift income / various incomes as a consequence of a vocation and are therefore treated as trade income / taxable. Some of this funding is expected to be used to provide meals to others as part of the trade / vocation - either as part of pastoral care or meeting specific needs of individuals / groups. As funds have been given to be used for this purpose I assume that this is an acceptable expense provided it is solely as a a consequence of the trade. I am effectively paid for the meals that are to be provided to others. Can you confirm this is accurate? And which category would the costs fall under? Many thanks Please can you confirm this to be the case
Posted Thu, 26 Jan 2023 15:02:37 GMT by HMRC Admin 2

You can find guidance here:

EIM20503 - The benefits code: "by reason of the employment": expenses paid and benefits provided by someone other than the employer: third party benefits

If allowable, you will show the income and the expenses can be treated as other allowable expenses.

Thank you.

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