Many employed people have to travel because of their job. As part of their daily travel expenditure most have to buy food and refreshments (also know as subsistence) whilst at work.
What exactly are subsistence costs?
Food and refreshments bought whilst your at work, or travelling to and from. Unless your working away from home your normal weekly shop is not allowable.
Who can claim for subsistence?
Anyone who is traveling to a temporary workplace is eligible. Someone commuting to the same office every day won’t be entitled to subsistence relief. If you are paid an allowance by your employer you may still be able reclaim some or all of your costs.
What is a temporary workplace?
There are different types of temporary workplace. They can be in-between workplaces, such as your main office or worksite, and client visits. Or a site you are expected to be working at for less than 24 months.
You can claim tax relief on subsistence costs on top of any travel you are claiming for. So for example if you’re reclaiming mileage tax relief your subsistence can be claimed in addition.
Do I need to keep receipts for subsistence?
Yes, so if you’re not start keeping them from today. If it’s your first claim it’s still possible to get a subsistence tax rebate without every receipt however HMRC will ask for further information before making a decision.
What else can I claim for?
- Accommodation costs if you work away from home
- Washing and maintaining your own work uniform or protective clothing
- Charges whilst travelling, such as tolls, congestion charges, and parking costs
- You can even claim for phone calls, or admin costs relating to your work
You can apply for tax back for such costs, even if they were years ago. The claims can be back dated to cover expenses for the last four tax years which means you could be due a sizeable tax rebate.
How do I make a claim for subsistence?
A claim for subsistence expenses should be either through a P87 form or a self assessment tax return. Which form you use is decided by the value of your claim in any given tax year.
