Here are facts of allowable expenses that can be claimed through our Umbrella Company. A Dispensation has been granted by the Inland Revenue for these expenses. We will allow employees to account for all required and reasonable expenses as set out below.

It is very important to obtain a receipt for all the incurred expenses in order to perform a job. if all the guideline provided by HMRC are not followed, individuals may be  assed and found liable for tax on any taxable benefits.

However, we will be checking all expense claims to make sure that only allowable expenses are reimbursed. In general, for an expense to be allowable it must be incurred wholly, necessarily and exclusively in the performance of your duties. If you are in any doubt as to whether an expense will be allowable or not, please do not hesitate to contact us.

Travelling Expenses:

All the travelling expenses incurred In order to course of your duties (employment) are allowable.

The place of work must qualify as a temporary work place.

Travelling expenses incurred in the course of your duties are allowable expenses such as visiting a site from your office. (Travel should be second class rail or standard class air fares.)

Motor Expenses:

If you use your own car for business purpose, e.g. visiting sites or home to temporary work place, than you may claim allowable expenses.

Mileage Allowances:

Food Meals and Breakfasts:

Where you are unable to obtain a receipt, and you are working at a temporary workplace but are not staying overnight, then a meal allowance can be claimed on the following basis –

• Up to £6.50 per day for breakfast if your travel commences before 6.30am
• Up to £6.50 if you work at least 5 hours a day,
• Up to £14 if you work more than 10 hours a day

Food subsistence

·         Breakfast (Leave home before 7.30am) – Any amount accompanied by a receipt

·        
Lunch (9am – 5pm inclusive) – Any amount accompanied by a receipt
Dinner (Arrive home after 7pm) – Any amount accompanied by a receipt

Subsistence (meal costs)

• If you are staying in a hotel or B&B then reasonable food costs added to your bill can be deducted. If dinner and/or breakfast aren’t included you can claim for these provided you keep tax invoices.
• If you are working longer than your contractual hours then you claim for food costs outside of your normal hours.

Accommodation:

Where you need to work away from home, because of your contract then you can claim for the cost of the accommodation and breakfast, supported by receipts subject to the following limits

• £110 per night staying within the M25
• £90 per night outside the M25
• £120 per night outside the UK and Eire

Friends or Family

Where you are staying with friends or family, you can claim £25 per night (no other allowances to be claimed) as a friends and family allowance. You will need to provide us with name, address and tel. number of the place where you are staying and the relevant date.

*We do recommend that you keep all receipts for evidence just incase you are asked to provide proof to HMRC that you incurred the expense

Other Allowable Expenses:

Telephone

Professional subscription

 Stationary & Books

Computers hardware and software

Professional training

Equipment

Work related clothes

Postage and stationary

*We do recommend that you keep all receipts for evidence just incase you are asked to provide proof to HMRC that you incurred the expense

TIP: If you have any doubts as to the allowability of an expense, please contact your Account Manager first to avoid any disappointment or frustration.

The detailed rules for expense claims are available from HM Revenue and Customs web site at: http://www.hmrc.gov.uk/guidance/480.pdf and for travel expenses at: http://www.hmrc.gov.uk/helpsheets/490.pdf