Tax

[threefiftysix]

Hi! I have a quick question about my tax return. Historically I've always been employed by a company and say have paid tax at source through PAYE.

I started contracting 18 months ago. I haven't set up a company, I simply invoice the company I work for in my name and get paid directly into my bank account.

Often on the days I work in the office (I often wfh) I may stay late and so go out for dinner. Can these dinners be claimed as expenses on my tax return? So they would be allowable expenses? Just to re iterate I haven't set up a company so it's personal tax. Thank you so much!!

No that is not an allowable expense.

Thank you so much for replying. Do you mind if I ask why? I wouldn't have incurred the cost had I not been working.

Because it's at a usual place of work and forms part of the dual-purpose rule. You aren't eating wholly, exclusively and necessarily for the purpose of business.

Ah I see thank you! Well my usual place of work is at home. So thought it would be allowable but I was clearly wrong!

You can only claim back the expenses which are wholly and exclusively for the purpose of trade. You are at one of your usual places of work (the other being your home) and you are not staying away from home overnight for the purposes of business.

Ok got it. Thanks so much.