J13 Williams

I am a director of a limited company and I have a contract to provide services in Iraq. Whilst I am overseas I will use the HMRC benchmark scale rates (Expenses rates for the assessments outside the UK) to cover my expenses? Are these expenses (Accommodation, food, security and transport etc) reported within my ltd company accounts? Do I require receipts for all the expenses? The reason I ask is because some expenses within Iraq will be difficult to obtain a legitimate receipt. HMRC have stated that the agreed benchmarked scale rates don’t need to be supported with receipts.

Hi, thank you for the feedback. Can you clarify if the benchmarked scale rate expenses are reported in the company accounts as an expense? If they are reported within the company accounts, do I require a receipt for each expense? Working overseas in Iraq, I can obtain receipts when using international company’s however, there are other expenses that I cannot obtain receipts for when using local companies. HMRC have indicated that receipts aren’t required when using the benchmarked scale rate. Can you please confirm and advise?

I am a director of a limited company and I have a contract to provide services in Iraq. Whilst I am overseas, can I use the HMRC benchmark scale rates (Expenses rates for employees travelling outside the UK) to cover my expenses? Would these be classed as a company expense within the ltd company accounts or a personal expense on the self assessment?

I am a director of a limited company and I have a contract to provide services in Iraq. I will pay Iraqi Tax for providing the engineering services. Do I get Tax relief (i.e. DT9801 - Iraq: Admissible taxes) and is the % of tax paid in Iraq subtracted from the limited company corporation tax?