Expenses for Weddings

[YPod Media]

Hello,

We are a wedding videograohy company (Partnership).

When filming a wedding we arrive around 1 1/2 hours before the wedding and are usually there until the evening reception so it is a full days work. Often the locations are remote and we need to buy food at the venue if it is not provided for us (usually not cheap!).

My question is, can we claim back the cost of our meal/ drink on the day as a business expense?

We are both partners in the business and not employees.

Thanks in advance for your help.

 

[Mitchells Bristol]

Yes - this is subsistence whilst away from home

 

[YPod Media]

Great thanks I wasn't sure if it was just for employees. Is there a limit to how much we can claim? etc

 

[Mike Conroy]

it must be reasonable otherwise the taxman may not be to happy. For e.g the price of a pub lunch with a drink

 

[YPod Media]

Great. We usually order a main course and a drink from where ever the wedding is.

Don't want to risk leaving the venue as they are usually quite remote and we could be delayed coming back (car breakdown or similar) and end up missing the first dance etc!

I'm guessing we just put it through the books as a general expense? We use Sage One Cashbook

Thanks again

 

[TheCyclingProgrammer]

I'm going to suggest this might not be an allowable expense.

Employees can certainly claim for subsistence related to valid business travel and and when working at a temporary workplace.

However, the rules for a self employed person cannot usually claim for food and drink as it has a duality of purpose. There is an exception for itinerant workers I think. I assume this is because the person and business are one and the same.

So it's not clear to me what rule should apply for a partnership. It could be both. It could be that the partners cannot claim but it's employees can although that seems odd. Or it could be that the partners are treated as employees of the business and therefore you can all claim.

 

[YPod Media]

Hmm thanks for your help. I did think from my research that it only applied to employees. We wouldn't be having the meal there if we were not there for business so that's why I thought it should be an expense but not sure.

How would I clarify this?

 

[TheCyclingProgrammer]

You could ask your accountant, or wait for a second or third opinion on here from an another accountant (I'm not one).

 

[kevin.doran]

I would treat a partner in the same way I would a self-employed individual.

To successfully claim travel costs and any associated subsistence, two conditions must be met:

1) Travel expenses would qualify for a deduction for business travel, and

2a) The individual is involved in a trade or profession that is itinerant by nature, or

2b) The taxpayer only travels to the place occasionally & this travel is not part of a normal pattern, or there is no such normal pattern of travel.

Although HMRC would possibly argue the journey forms part of a pattern, in my opinion the trade is itinerant with the base presumably being the OP's home and each workplace being temporary. I would therefore allow the travel costs and any related subsistence.