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.
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.
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.
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.