Sustenance for a self employed driver

[Davers2k]

HI - Im a self employed Chauffeur doing Airport transfers and business travel etc

i've read lots of posts on the forum, read the hmrc website and various other pages on the internet relating to Caillebotte v Quinn and i only sort of understand the rules on buying food and drink in the course of a days work.

I perfectly understand that we all need food and drink to live therefore eating and drinking isn't wholly and exclusively for the purpose of business - therefore its not a business expense.

however i've also read where it is the nature of the business to travel, the cost of subsistence while travelling is allowable.

so am i right in my thinking with these hypotheticals ?

example 1 - working day of 6am pickup to Manchester airport, I grab a drink from costa on way back and am home by 10am next job is 12:30pm to Birmingham, i've dropped off at 14:30 and get a sandwich from service station.

In this example i could argue that the drink and sandwich are not expenses as i could of had a drink when i got home and had a sandwich before i went out ?

example 2 - working day starting at 9am going to manchester airport but this time i've got to drive straight down to Birmingham to pick up at 12:30. I drop the Birmingham pickup in London at 16:00 and then pickup at Luton at 18:00 to take to Leicester.

in the example above It is not practical or economical for me to go home and drink / eat between jobs due to time restraints and mileage covered etc so in this example am i allowed to put a drink and sandwich down as an expense ?

In the past i've kept any receipts from coffee and lunch whilst out and thought of it as an expense but with it being the start of the new financial year i thought id look a bit more into this and try and keep my expenses a little more tidily

any comments would be appreciated thanks.

 

[Energise Accounting]

My understanding is that people who are self employed cannot claim for food and drink.

 

[john1989]

Have you read this?
http://www.hmrc.gov.uk/manuals/bimmanual/bim47705.htm

 

[UK Contractor Accountant]

My understanding is that people who are self employed cannot claim for food and drink.

Bit of a problem for pub landlords then - I suspect they all eat & drink at the expense of their business!!!!!

 

[Energise Accounting]

Bit of a problem for pub landlords then - I suspect they all eat & drink at the expense of their business!!!!!

Not really it would stick out like a sore thumb if they were to do it on a regular basis.

 

[UK Contractor Accountant]

Just the scraps then!

 

[john1989]

Just the scraps then!

Drip tray beer. Yum!

 

[Energise Accounting]

The reality is a good landlord would never have to pay for a drink as the customers would buy them

 

[UK Contractor Accountant]

Drip tray beer. Yum!

Every little bit helps!

 

[john1989]

Every little bit helps!

It reminds me of a firm I once worked. It was a large transport company (£30m turnover).

Every year at the Christmas party, the Sales Director would take half empty pints from tables rather than by his own.
Whilst it was a standing joke how tight he was, the firm was well known for paying crap wages and the director earned £95k per year!

 

[paulears]

Staying away from home can be very expensive, so the rules take this into account. I doubt that food and drink during the day work as reasonable expenses at all - although in one of my roles, I pay for other people food and drink every time certain hours and breaks get ignored - so I suppose in theory, I should claim for 12 Costa Coffees and Pizzas instead of 13, as my own food during the day is my problem. Weird, rules, aren't they? I'm going to put one expense through as a bribe - because that's exactly what it was - a load of beer to convince one crew that all the extra work I asked for wouldn't be invoiced. I considered it good value!