Expense Claims

By claiming all of your appropriate allowances and exemptions you can minimise your tax bill; however, please understand this is not a way of avoiding tax.

The Revenue & Customs rule for claiming expenses is "that an employee may deduct expenses necessarily incurred in the performance of their duties".

Expenses claim policy

You will need to provide receipts to substantiate all claims except mileage.  Please ensure every claim is supported by receipts where required.

1. Mileage

Mileage can generally be claimed for all business related travel including to and from your home to your place of work. The exception to this is when you have worked, or when you know you will work, more than 2 years at any one location. If this situation occurs mileage to and from your home to your place of work cannot be claimed.

The following mileage rates, which already includes petrol and maintenance of your car, can be claimed:-

Receipts are NOT required for mileage expenses.

2. Subsistence

Subsistence is defined as meal costs whilst working at a temporary workplace.  Subsistence can be claimed on the following basis:-

a) Breakfast (when leaving home before 7.00am) and if you work more than 8 hours a day not including travelling time and excluding breaks (i.e. lunch) – Up to £5 (London £6).

b) Lunch, if you work more than 8 hours a day, including travelling time and excluding breaks (i.e. lunch) – Up to £6 (London £7).

c) Evening meal (when still at a temporary workplace after 6.30pm) – Up to £10 (London £11).

Receipts for subsistence expenses DO need to be submitted to MoneyBox5.

Subsistence cannot be claimed when you have worked, or when you know you will work, more than 2 years at any one location.

Note: Subsistence costs cannot be claimed where other family members are present.

3. Rail, Bus and Air Travel

Rail, bus and air travel costs to and from your home to your place of work.

Receipts are required.

In addition to the accommodation and breakfast costs, you are also granted a further £5 per night to cover Personal Incidental Expenses (PIE).

Receipts are required.

Note: Accommodation costs cannot be claimed where other family members are present.

6. Telephone

Identified and itemised business calls up to £35 per month. No private calls or line rental costs are claimable.

A copy of your telephone bill with the business calls clearly identified is required.

7. Office consumables and stationery

Reimbursement of reasonable amounts (normally a maximum of £35 per month) for office stationery, postage and consumables used wholly, necessarily and exclusively in the performance of your duties.

Receipts are required. 

8. Professional Subscriptions

For a list of the allowable Professional Subscriptions please see the Inland Revenue website at www.hmrc.gov.uk.

9. Eyesight Tests

It is possible to claim up to £15 in expenses towards the cost of an eyesight test where this is necessary for the initial or continued use of visual display equipment in your assignment(s). A qualified optician must carry out the eyesight test and a receipt for the provision of the test must be supplied.

Receipts are required.

10. Congestion Charging

You are able to claim the cost of congestion charging if it relates specifically and exclusively to your assignment. We will audit that the charges match working days and personal travel must not be claimed for.

Receipts are required.