Can I claim meals and accommodation when working away from home overnight?

Yes — reasonable subsistence costs incurred when travelling on business and staying overnight are allowable for sole traders. This includes accommodation, meals, and non-alcoholic drinks that you need to sustain yourself while working away from your normal business base. There are no strict HMRC limits on subsistence for the self-employed (unlike employees, who have HMRC benchmark rates). However, you should claim only amounts that are reasonable and commercially justifiable — extravagant hotel stays or restaurant bills may be challenged. An amount that a self-employed person would reasonably spend on an overnight business trip — mid-range hotel, dinner, breakfast — is generally accepted. Note: you cannot claim for alcohol, personal items, or any costs with a private or leisure element. Keep all receipts and note the business purpose of each trip.

  • Accommodation, meals, and non-alcoholic drinks on overnight business trips are allowable
  • No HMRC-set limits for self-employed — but must be 'reasonable'
  • Keep receipts and note business purpose for each trip
  • Cannot claim: alcohol, personal entertainment, or costs with a leisure element
  • Both travel to the destination and costs while there are claimable

Related Questions

  • Is a coffee shop receipt claimable as a business expense for the self-employed in the UK?
  • Can I claim a business lunch with a client as an allowable expense in the UK?
  • What mileage rate can I claim for business travel in my own car in 2024/25?