The sole director of a company has no office other than his home. He is paid a sales commission and is therefore on the road all week with a few hours per week spent at home undertaking administrative duties. Most of his clients are based in the South and he lives in the North of England so he stays in a hotel all week. What can he claim in terms of subsistence? His pattern of work is such that he attends lots of different potential clients who are based in the South of England. Is he only allowed the daily allowance of £5/£10 per day, or can he claim for actual meals that are likely to cost more than this?  
 
Arthur Weller replies:  
This individual can claim for the hotel costs and the costs of the meals. See HMRC’s Employment Income manual at EIM31815 Accommodation and subsistence- include associated subsistence, and Example 1 at EIM31816. This is because these expenses are deemed necessary for the performance of his employment duties.