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Hotel, Meals and Subsistence

Travel and Hotels

It is likely that through the year, you may head somewhere for training or business purposes and need to stay overnight, for example, training at Slimming World Head Office.

In this case, ensure you log the travel miles which you drive to the location and also receipts from the hotel for accommodation. You can claim reasonable expenses for this type of activity.

Subsistence Payments

Subsistence Payments are those which you incur as part of being away when travelling. HMRC certainly understand that you need to eat and drink when away from your home, and costs are usually higher than what it would be to make a meal at home.

As such, you can claim reasonable Subsistence Payments for food and drink which you have as part of a overnight or longer stay. HMRC will allow costs towards food and drink, such as breakfast or an evening meal. It would be acceptable to see receipts for lunch (e.g. Sandwich at a motorway service station on the way) as you are travelling to the final location for the purpose of business.

Beware – Alcohol is not subsistence unless it is purchased with a meal, but it must be reasonable if so (such as one drink or half a bottle of wine).

Subsistence can also relate to any parking charges, tolls, congestion charges and even business telephone calls (e.g. if you use the hotel facility and they charge you).

Updated on February 17, 2023

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