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Posted Mon, 23 Sep 2024 14:34:02 GMT by KennethH
I'm a self employed sports journalist working from home. When I'm reporting away from home, I can provide receipts for meals taken during my work time, but what about at home? I have lunch but it is sourced from food at home. How do I claim for this when I am working from home from 9 am until 6pm? Is there a fixed sum I can claim without providing evidence?
Posted Wed, 02 Oct 2024 07:43:24 GMT by HMRC Admin 19 Response
Hi
The following guidance advises that the general rule is 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:
BIM47705 - Specific deductions - travel and subsistence: expenditure on meals and accommodation
BIM37900 - Wholly and exclusively: expenditure having an intrinsic duality of purpose
Expenses if you're self-employed
Thank you.

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