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Posted Thu, 04 Nov 2021 17:45:36 GMT by David Wylie
When i had more complex tax issues, like own business and employment accounts I had an accountant file my SA return He used to claim £5 a day meal allowance for me in my part time job as a delivery driver - leaving a depot for about 5 - 8 hours on a route and then returning later. When I filed latest return I got some note that my tax code is being adjusted and when i enquired i was told that a previous allowance had been removed. How/where do I claim this in the SA process? I've sold my own business and now do the delivery job as a full time job now but still have to do SA due to my share holdings, etc.
Posted Fri, 05 Nov 2021 15:30:25 GMT by HMRC Admin 20
Hi David Wylie,

Food is not an allowable expense for self employment as can be seen here:
BIM37920 - Wholly and exclusively: expenditure having an intrinsic duality of purpose: food and drink
and
BIM37900 - Wholly and exclusively: expenditure having an intrinsic duality of purpose: contents

Thank you.


 
Posted Fri, 05 Nov 2021 17:18:25 GMT by David Wylie
Not an allowable expense for self employment ? Just wondering why you answered in terms of self employment. I am now full time employed in a PAYE type job and I go out delivering for about 6-7 hours per day, which was the reason I asked the question. Just like I used to do in a part time job, but now its full time. Thanks
Posted Mon, 08 Nov 2021 12:33:15 GMT by HMRC Admin 17

Hi,
 
Please see guidance here regarding food allowance in terms of employment income :

Employment Income Manual    .

Thank you.

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