Subsistence expenses

Hi Dear, If I work more then 9 hours a day as self employed can I claim £5 per one day as a food subsistence expense ?

Hi Tipu Rajput,
No, the cost of food and drink consumed, and accommodation used, by a trader is not in general an expense incurred wholly and exclusively for the purposes of the trade, since everyone must eat in order to live.
Such costs are (either wholly or partly) normal costs of living incurred by all and not for the purposes of trading.
A deduction is, however, allowable for reasonable expenses on food and drink for consumption by the trader either at a place to which the trader travels in the course of the trade or while travelling in the course of the trade, if certain conditions are satisfied.
Please have a look at BIM47705 for the condition that need to be met.
BIM47705 - Specific deductions - travel and subsistence: expenditure on meals and accommodation
Thank you.