Per Diem Allowances

C

corkman

Guest
hi,
My query related to 2004 - Oct 31st looms large in my horizon!

I moved from PAYE to Sole Trader in 2004 (Engineering Contracting), thus I have to submit tax returns for 2004.

As part of my business I have to travel quite a distance to one of my customers. Can I allow myself a per diem rate for such trips or do I just put down my actuals expenses for such a trip? My trip is 63 miles door to door?

I would appreciate feedback, thanks,
 
As far as I'm aware you are allowed charge civil service rates. See [broken link removed]
 
Unfortunately as self employed, the rule is expenses on 'an incurred basis'. You could not claim mileage from yourself would be the Revenue view. You could claim the actual expenses incurred.

The civil service rates would apply if you had a company structure.

Believe me the Revenue really hate the self employed.
 
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