# Self Employed per diem allowance



## manning9 (21 Jul 2009)

Hello Group,

I am working in the UK on a consultancy basis, and was trying to find what is the per diem allowance for travel & subsistence ? 

I had heard a €110 / day ?

Brgrds

MM


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## Ants09 (21 Jul 2009)

try this link as it may be usefull 

[broken link removed]


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## Domo (21 Jul 2009)

If you are self employed you can't claim per diems - these are only available to employees


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## Ants09 (21 Jul 2009)

we do it for our self employed clients and the revenue never had a problem with it once you have back up information if the client got a revenue audit


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## Graham_07 (21 Jul 2009)

I would have been of the opinion that proprietory directors would be treated like employees but sole-trader self-employed would have to claim "actual expense incurred" not expense allowance.


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## krissovo (21 Jul 2009)

You can claim per diem and the rate would generally be your own as its paid on top of your own rate.  For our UK consultants we pay on average £150 per day inc hotel with breakfast or £45 without hotel/breakfast.


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## Domo (21 Jul 2009)

krissovo - I assume your consultants are employees, or if you take on the consultants as self-employed you pay them this allowance, but they must declare it as income in their accounts, although they can claim a deduction in their accounts for the acutal costs they incurred.


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## krissovo (21 Jul 2009)

Domo said:


> krissovo - I assume your consultants are employees, or if you take on the consultants as self-employed you pay them this allowance, but they must declare it as income in their accounts, although they can claim a deduction in their accounts for the acutal costs they incurred.



These lads are self employed and paid per day, they negociate their own per diem at the start of the contract.


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## Domo (22 Jul 2009)

Manning9 - are you trying to find out what is the average per-diem rate that contractors get, or are you looking for the tax implications?


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