Claiming for Travel and Subsistence Costs

[Martin Purches]

Hi - I'm a new member so forgive me for asking a question which I'm sure has come up before.

I own buy to let holiday lets which are 200 miles from my home. When I travel to them for maintenance/inspections etc I claim the mileage (45ppm plus 5ppp passenger).

I'm unclear though on whether I can claim 'subsistence' costs whilst staying at the properties to undertake maintenance etc. This seems reasonable as I do incur additional costs while staying there and maintaining my main home at the same time. In a previous HMG job I could claim subsistence for an overnight stay and wonder whether anyone has claimed anything similar. I guess it would be OK to claim an actual hotel cost but not sure what I can claim if i stay in my own rental.

Grateful for advice.

[jpkeates]

Because you're maintaining your own home at the same time, none of the expenses are allowable as business expenses (including the mileage).

Business expenses have to be incurred wholly and exclusively for business purposes.

In any case, you couldn't claim the cost of staying in your own property, there's no cost (without being silly)

[boletus]

Under similar circumstances, following the advice of my accountant, I claim mileage and hotel room costs (but not food and drink).

[theartfullodger]

Hi - .....When I travel to them for maintenance/inspections etc I claim the mileage (45ppm plus 5ppp passenger)..........

The passenger works for you (ie you have evidence of paying them, NI & income tax or invoices - or are they just along for the ride - e.g. your partner- ?)

[boletus]

The passenger works for you (ie you have evidence of paying them, NI & income tax or invoices -

That is not a legal requirement. Even if it is just old Bert down the pub offering to lend a hand and jumping in, then the OP is perfectly entitled to claim the 5 pence passenger allowance, as long as it is Holy & Souly.

Morally, landlords have no obligation to pay more tax than they have to -particularly when successive governments fritter taxpayers money away on things like millionaire pensioner winter fuel bungs and fat cat salaries to housing 'charities'.

[jpkeates]

Under similar circumstances, following the advice of my accountant, I claim mileage and hotel room costs (but not food and drink).

While doing work on your own home at the same time?

[boletus]

While doing work on your own home at the same time?

Sorry, I don't understand you.

I leave home, travel 200 miles to the town of one of my rentals requiring work, book into an hotel, carry out the work on my rental, return home and claim the cost of it all off my annual tax bill.

[jpkeates]

Because the OP does work on their holiday let while " maintaining [their] main home at the same time".
Which is why I suggested that the expenses aren't allowable.

I completely agree that your usage is allowable (and would make the same claims myself).

[Gordon999]

Presumably the hotel expense can only be claimed if the FHL property is let out on date of inspection or maintenance ?

[Bluebull]

You can claim mileage and the cost of staying in your own property as your property is not your home it's a functioning business. Just book yourself into your own property. I've done it before and my accountant says it's fine.

[DPT57]

You can claim mileage and the cost of staying in your own property as your property is not your home it's a functioning business. Just book yourself into your own property. I've done it before and my accountant says it's fine.

But surely you then have to declare the tax on the income for you staying in the property, which just makes the whole exercise redundant

[bhodgkiss]

Exactly DPT57, it does make it pointless, unless youre in the 40% tax bracket and your partner owns the holiday let and is in the 20% bracket?
Also its not actually clear whats going on - the OP travels 200 miles from his main home to do repair work, so how then does he repair the main home at the same time if he's now 200 miles from his main home?