Do you travel regularly for work?

A recent case has now determined that it may be possible to claim day subsistence i.e. when you buy food on the road, if you are self employed.

If a large proportion of your time is spent on the road then you may be able to make a claim.  In order for a deduction to be considered the extra costs need to be incurred wholly for business purposes.  This may include purchasing lunch between appointments where you have to travel from different locations that are not your normal offices or home.

If you think this may apply to you and your business you need to do two things which are:-

• Keep all receipts for these expenses with your business records.
• Let us know and we can review exactly what you may or may not be able to claim.

Please remember that subsidence purchased on journeys between home and work will not be allowable unless the subsidence is purchased where you are travelling to several locations in a day that is not your normal place of work.