Entertaining and food

‘What can I can claim for food?’ is a common question asked of accountants. ‘Well, it depends’, is the usual answer.

If it is lunch/dinner/coffee at a business meeting then you can’t claim it through your business. The reason for this is that food isn’t a requirement in having a meeting, so it’s not a necessary expense.

However, employee entertainment can be claimed as a tax deductible expense, up to £150 per employee per annum. The payment must be below £150, if it’s more than £150 then the whole amount is disallowed. It doesn’t have to be one event, it can be more as long as the total doesn’t exceed £150.

You can claim for meals if it’s part of a travel expense. For example, if you’re working away from your normal place of work or when staying away from home overnight. If extra expenditure is incurred as an unavoidable expense of having to travel then you can claim for it.

If you are claiming for meals as part of your travel expense then you must keep receipts to support your claims.

You can’t claim for daily meals as this is part of your daily work routine.