Meals & Subsistence — United Kingdom Tax Rules

Claim reasonable meal costs when working away from your normal base.

Claimable: Conditionally claimable · Tax authority: HMRC

HMRC Rules

• Meals bought while working at a temporary location away from your base are claimable as subsistence.
• The cost must be reasonable — HMRC does not set fixed daily rates for sole traders but expects proportionate spending.
• Meals at your regular workplace or daily coffee on the way to your regular office are generally NOT deductible.
• Client entertainment (buying meals for clients or business associates) is explicitly never deductible — even if business is discussed.
• If you have no fixed office and work from different locations each day, subsistence at temporary work locations is claimable.
• Overnight stays: dinner, bed, and breakfast at hotels for legitimate business travel are all claimable.

Limits

No official cap, but claims must be 'reasonable.' HMRC may question unusually high subsistence claims — a £5 sandwich is fine; a £120 dinner for one may attract scrutiny.

Worked Example

Fiona is a consultant who travels to a client site 60 miles away for the day. She buys breakfast at the station (£6), lunch near the client office (£9), and a coffee (£3.50). She claims £18.50 as subsistence because she was working away from her normal base all day. She keeps the receipts and notes 'client site visit — [Company Name]' in her records.

Record Keeping

• Keep all receipts, noting the date, location, and amount
• Record the business reason for being at that location
• Confirm that the location is a temporary workplace, not your regular base
• Do not include alcohol in subsistence claims — HMRC disallows it
• For overnight stays, keep hotel invoices showing check-in and check-out dates

Frequently Asked Questions

Can I claim lunch every day as a self-employed person?

No. Daily lunch at your regular place of work — whether that's your home office or a regular rented office — is a personal living cost, not a business expense. You can only claim subsistence when you are working away from your normal base at a temporary work location.

What counts as a 'reasonable' meal cost?

HMRC does not publish fixed amounts for sole traders. A sandwich and drink from a café (£8–15) is clearly fine. A full restaurant meal for yourself (£40–60) would be questioned unless there is a business justification for the location or timing. The key question HMRC asks is: would you have incurred this cost anyway, or only because of your business travel?

Can I claim dinner if I'm staying overnight for work?

Yes. Evening meals, breakfast, and lunch while staying away from home on business are claimable as subsistence, along with hotel accommodation and travel costs. This applies whether you book the hotel yourself or an employer pays it — for self-employed people, all business overnight costs are claimable.

Can I claim meals with clients as subsistence?

No. Meals with clients or business associates are 'business entertainment' — HMRC explicitly prohibits deductions for entertaining clients, regardless of whether business is discussed. Only your own meals when working away from your base are claimable as subsistence.