Is this meal while staying away from home overnight for business?

Meals while staying overnight are deductible. When you're staying away from home overnight for business, reasonable meal costs are deductible as subsistence. This covers the additional cost of eating out because you can't eat at home. Keep receipts and ensure costs are reasonable for the location.

Is this an additional cost you wouldn't normally have?

May be claimable for day trips with extra costs. Meals during day trips are more restricted. HMRC applies the "duality of purpose" test - everyone needs to eat, so food is partly personal. However, if you incur additional costs because of business travel (e.g., buying lunch out when you'd normally eat at home), this extra cost may be claimable.

Is this a meal with a client or potential client?

Client entertainment has special rules. Meals with clients (business entertainment) are NOT tax-deductible for corporation tax or income tax purposes. However, VAT can be reclaimed if you're VAT registered. The company can still pay for client meals, but it won't reduce your tax bill.

Is this meal while travelling for company business?

Your company can cover reasonable meal costs. When travelling for business, your company can pay for or reimburse reasonable meal costs tax-free. This is called subsistence and covers meals while you're working away from your normal place of work. The costs must be reasonable and not excessive.

Is this a meal with a client or for business entertainment?

Client entertainment has special rules. Meals with clients (business entertainment) are NOT tax-deductible for corporation tax or income tax purposes. However, VAT can be reclaimed if you're VAT registered. The company can still pay for client meals, but it won't reduce your tax bill.

Is this your lunch during a normal working day at the office?

Daily lunch is not a company expense. Regular meals during a normal working day are considered personal expenses. Everyone needs to eat, so HMRC doesn't allow this as a business deduction. The company paying for your daily lunch would be a taxable benefit.

Can I Expense This?←All expenses

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Find out if you can claim meal costs when working away from home or meeting clients.

Question 1

Can I Expense Meals?

1Question 1

Are you self-employed or a sole trader?

This includes freelancers and contractors not working through a limited company.

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Important disclaimer

This tool provides general guidance based on HMRC rules at the time of writing and is for informational purposes only. It does not constitute professional tax, legal, or financial advice. Tax rules change frequently and this information may be outdated or incomplete. No warranty is given as to accuracy. We accept no liability for any loss, damage, or consequences arising from reliance on this guidance. Use of this tool does not create a professional-client relationship. Your specific circumstances may differ significantly. Always consult a qualified accountant or tax advisor before making financial decisions.