Per Diem / Over Night Allowance for UK Travel

whatnext

HI Folks

Looking for a little guidance as to how to handle the following expenses with regard to accommodation travel and subsistence..

I make overseas trips about once every 6 weeks for work. Its always an overnight stay, one night.

I'm in my first year of being self employed (sole trader). I see a lot of what appears to be contradicting guidance on the revenue and other sites.

My situation is as follows:

From my office I travel directly to the airport by bus.
Fly to location. I arrange to travel on Tuesday and back on Wednesday evenings as these are always cheapest. To-date I have never paid over €60 for a return flight.
Taxi to accommodation. (budget Hotel) Ibis, Travelodge, Premier Inn etc, The most I have paid to date is £57.
Taxis around where ever I am the following day (multiple meetings, 3 minimum) or if it works out better I'll hire a car.
Food and the likes is usually on the go, sandwich here or there, take away coffees etc.
Travel back home from the airport, a bus, I can get a bus at 9:30 pm to my home town and get a flight that meets with that.

When I was employed my expenses were covered for accommodation and transport and we were given a €50 per night per diem to cover food and incidentals (unvouched)

During my research on expenses I have come across over night subsistence rates for the UK travel (excluding London) of £118.63 on the revenue site.
What is that figure intended to cover? Accommodation and food?
http://www.fenero.ie/assets/media/Downloads/Foreign%20Subsistence%20Rates%20for%20Irish%20Contractors%202010.pdf the same sheet is on the revenue site.

There are various quotes saying that these rates do not apply to sole traders, which may or may not be true.

My Question is:
Would it be wrong to claim travel expenses, plus the over night allowance to cover accommodation and food and other incidentals?
Is the allowance intended to cover all associated costs including travel (hardly?)?
Is the allowance on top of travel and accommodation?

I would be happy to continue charging everything at cost plus taking the €50 I had while employed, as everything was done well within what was allowed there and well below the allowances quoted, but I'd hate to be missing out too!!
€50 is about £35 which just about covers evening snack, breakfast and a couple of sandwiches and coffees on the run. But if I thought I could expense and sit down evening meal in the airport or hotel I'd much prefer take the allowance of £118.

Any thoughts folks?

Alan Shore

As self employed you can only claim for expenses incurred.

References to overnight allowances and susbistance are for employees only.

whatnext

Ah right,

I have been misinterpreting what I read on this.

http://www.fenero.ie/our-blog/tax-free-foreign-subsistence-irish-contractors

When I say self employed, I am a sole trader doing piece work for a number of different companies (if that makes any difference).

I'm happy enough to stick with the safest option anyway so incurred expenses it will be.