You must ensure that all receipts relating to the expenses accompany the completed expense claim form otherwise we cannot process your expenses.
If you are, at any time, unsure of what you can and can not claim you must notify Additions Contractors Ltd immediately.
Travel Expenses
Tax deductible expenses may be claimed, for travel to and from site and costs for accommodation/subsistence whilst there, when incurred wholly, exclusively and necessarily in the performance of your duties.
You will only get tax relief where travel expenses are necessarily incurred on travelling in the performance of your duties of employment.
You can not claim travel between your home and a place that is not your workplace.
You can not claim travel between two places, neither of which is a workplace.
There is no tax relief for a private journey between home and the shopping centre or between the shopping centre and the pub.
You may only claim your travel expenses where:
- You are at a site for less than 24 months.
- During your time spent at that site you expect that you will go on to work at another site through the same employer after finishing at the current site.
You may not claim your travel expenses:
- Where you are working your notice period or it is reasonable to assume that you are going to terminate your employment at the completion of work on site.
- From the date you are told or you know that the last day on one site has been extended, and consequently, the total time you spend on that site will be more than 24 months.
- Where you go on to work at another site which is located within the vicinity of your previous site and there is no significant change in the costs of travel between home to site 1 and home to site 2; and the total time spent on the two sites is more than 24 months.
Your claim for mileage will be calculated based on the following Revenue Authorised Mileage Rates:
| Cars and Vans | |
| On the first 10,000 miles in the tax year * | 45p per mile |
| On each additional mile over 10,000 miles in the tax year* | 25p per mile |
| Motor cycles | 24p per mile |
| Bicycles | 20p per mile |
* Note that the mileage is for each tax year, not each site change.
The mileage rates incorporate the costs involved in running a vehicle including petrol, tyres, road tax, insurance, depreciation and repairs.
Your expense claim form must be legible and clearly show the Odometer reading from start to finish for business mileage only.
We can not process your claim until we receive a signed and dated form from you.
Travel (other)
The costs of public transport may be claimed if you do not use your car to travel to the workplace a receipt must be provided. Where an Oyster card is used a print out of the journeys undertaken must be provided in support of your claim.
Subsistence
The Company operates the HMRC approved benchmark scale rate payments for subsistence. Where you are away from both our offices and your home over a meal time you will be able to claim any meal costs which you have actually incurred, up to the following maximum amounts:
| Description | Amount (up to) |
| On meal rate | £5 |
| Two meal rate | £10 |
| Breakfast rate | £5 |
| Late evening meal rate | £15 |
You may make a claim in the following circumstances:
One meal (5 hour) rate – The rate may be paid where you have been away from our offices and your home on business for a period of at least 5 hours and have purchased a meal.
Two meal (10 hour) rate – The rate may be paid where you have been away from our offices and your home on business for a period of at least 10 hours and have purchased a meal or meals.
Breakfast rate – This may be claimed where you leave home earlier than usual and before 6.00 am and incur a cost on breakfast taken away from home after your business journey has started. If you usually leave before 6.00 a.m. the breakfast rate cannot be claimed.
Late evening meal rate – This may be claimed where you have had to work later than usual, finishing after 8.00 pm after working your normal day and you have bought a meal which you would usually have had at home.
The breakfast and late evening meal rates are for use in exceptional circumstances only and are not intended to be used where you have a pattern of regular early or late working.
Accommodation
If you stay overnight in a hotel or B&B only the cost of the room, dinner and breakfast, for yourself, may be claimed and you must provide a receipt.
You are also allowed a flat £5 per night subsistence allowance where you work away from home.
This is £10 per night if you work overseas. The allowance is to cover incidentals such as newspapers, snacks, laundry and personal phone calls. It is the only thing you can ever claim without a receipt.
Tools & Materials
You may claim the cost small hand tools, health and safety equipment etc provided only that they are essential to the performance of your duties of employment.
Professional subscriptions and courses
These are allowable expenses provided that they are incurred wholly, exclusively and necessarily in the performance of your duties. For example a golf club subscription is not allowed, nor is a language course. In other words, they have to be relevant to your job.