tcwmcu
-
Food allowance
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