Self-employed - Another cafe expenses question..

[digitaltom]

Hey all,

This question probably has arisen before but after searching I can't seem to find the answer.

I know claiming for coffee(s) in a cafe near to your usually place of work, in my case working from home, is not allowed. But if I traveled to London it would be allowable, as I'm based up North, so this is working away from your usual place of work.

However, can they be claimed for if a business decision has been made to work from cafes as a method of office rental.
E.g. it's cheaper for me to buy a couple of coffees at different cafes throughout the day (whether I drink them or not, it's just a method of paying to rent the cafe work space), rather than pay for a shared workspace etc.

If it was up to me I'd quite happily drink water all day and just pay the cafes the equivalent cost of the coffees invoiced as work space hire.

What are your thoughts?

Thanks,

Tom

 

[Daugela]

Hi, the safe approach is looking at the facts of the matter, which you appear to know.

 

[digitaltom]

Thanks for the help Daugela,

Am I correct in thinking that below is what stops the coffee being accounted for self-employed people?

"HMRC’s view is that the cost of meals taken away from the place of business is not in general an allowable business expense as everyone must eat in order to live." - The assumption here is that the coffee is being purchased with the benefit of getting a coffee as I'd require it to live.. If my reasoning/benefit for purchasing coffee is just for the workspace/internet and "wholly and exclusively for the purposes of the trade or profession"

The basis for purchasing the coffee near my location is to gain the office environment at a better rate than actually renting the office?

Do HMRC take into account these kind of decisions, as this in my opinion is a sound business decision - rather than trying to bend the rules to fit my circumstances?

Thanks again,

Tom

 

[Scalloway]

You could do as I do and go to the public library and use the wifi for free.

 

[Daugela]

Maybe, call HMRC and ask them directly how they would see it...?