lodge allowance

[citizenkain]

Im trying to get some information on lodge allowance for working away from home,Im single but own a flat,Ive been offered a job in aberdeen but it means i would need to get a caravan and work for an agency,I think there is such a thing as lodge allowance in this circumstance I just cant seem to get info from the hmrc on the form etc,does anyone here know how I would go about this?

[citizenkain]

bump

[honeybee13]

Hello there.

 

I don't have any direct experience of this, but I found some information on the HMRC website. It may or may not fit your case. Have you asked the agency? They may know about it.

 

Accommodation and subsistence

 

Caillebotte v Quinn [1975] 50TC222 (see BIM37660) is authority for disallowing the cost of a subcontractor's lunches where there is a regular work pattern involving travel to different sites within a narrow radius of the subcontractor's home.

 

Where such costs are not deductible there can be no apportionment of the expenditure to allow the additional expense of lunching away from home. The treatment outlined above applies even though the ‘business base' is at the home address.

 

In Prior v Saunders [1993] 66TC210 (see BIM37665) the subsistence costs of a sub-contractor whose work was carried out for several years in an area of the country away from `his home base' were disallowed following the same principles.

 

However, if the subcontractor is obliged to incur the costs of overnight subsistence when working away from the business base you should not object to reasonable expenditure on accommodation and subsistence. The reasonable cost of a meal should be allowed whether it is taken at the accommodation or within the vicinity of the accommodation.

 

For general guidance on subsistence costs and meals associated with overnight stay away from home for business purposes see BIM37670.

http://www.hmrc.gov.uk/manuals/bimmanual/BIM37675.htm

 

My best, HB

Edited May 17, 2013 by honeybee13
Spacing.

[citizenkain]

its certainly very complicated,I thought you could get a job somewhere a hundred miles away for instance and get some kind of lodge allowance while paying the council tax etc for your home.

[honeybee13]

its certainly very complicated,I thought you could get a job somewhere a hundred miles away for instance and get some kind of lodge allowance while paying the council tax etc for your home.

 

I agree, it sure is complicated. If you can, I would trawl the HMRC and other websites for information. I would also encourage you to speak to the local authority, the agency and anyone else who might know how the system works. There must be a lot on the interweb.

 

HB