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Posted Mon, 22 Jul 2024 14:18:27 GMT by tcwmcu
Hi, I am an electrician which will work from different sites (basically change the working locations every 1-2 weeks) so i don't have a normal work pattern from place to place. As of BIM47705, A deduction is allowable for reasonable expenses on food and drink for consumption when the below conditions are satisfied. - the trade is an itinerant trade at the time the expenses are incurred; or - the trader does not travel to the place more than occasionally in the course of the trade and either: - the travel concerned is not part of the trader’s normal pattern of travel in the course of the trade; or - the trader does not have such a normal pattern of travel. Just want to confirm I can put the food allowance in my self assessment ? Thanks
Posted Wed, 24 Jul 2024 13:54:15 GMT by HMRC Admin 25 Response
Hi tcwmcu,
No, as you fall under the general rule.
Please see guidance here:
BIM37900 - Wholly and exclusively: expenditure having an intrinsic duality of purpose: contents
Thank you. 

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