Understanding meals and subsistence claims for branding consultants
As a branding consultant operating through your own limited company or as a sole trader, understanding exactly what you can claim for meals and subsistence is fundamental to optimising your tax position. Many consultants miss out on legitimate claims or make incorrect claims that could trigger HMRC enquiries. The rules around subsistence claims are particularly nuanced for branding professionals who frequently travel to client sites, work irregular hours, and entertain potential clients. Getting this right can significantly impact your bottom line while maintaining full HMRC compliance.
The fundamental principle governing all expense claims is that they must be incurred "wholly and exclusively" for business purposes. For branding consultants, this means any meal or subsistence cost must directly relate to your business activities. The key question of what can branding consultants claim for meals and subsistence depends heavily on the specific circumstances of each expense. Working with multiple clients across different locations creates complex scenarios that require careful documentation and understanding of HMRC's detailed guidelines.
Using dedicated tax planning software can transform how you manage these claims. Rather than manually tracking receipts and calculating allowances, modern platforms automate the process, ensuring you claim everything you're entitled to while staying within HMRC guidelines. This is particularly valuable for branding consultants whose work patterns often involve irregular travel and client meetings outside normal working hours.
Allowable meal claims when travelling for business
Branding consultants frequently travel to client locations, brand photoshoots, or industry events, making travel-related meal claims one of the most common expense categories. HMRC allows you to claim the cost of meals when you're away from your normal workplace, provided the travel is necessary for business. The critical test is whether you're traveling to a "temporary workplace" – defined as a location you attend for less than 24 months or that represents less than 40% of your working time.
When considering what can branding consultants claim for meals and subsistence during business travel, you have two main options: claiming actual costs or using HMRC's benchmark scale rates. Actual costs require keeping all receipts and claiming the exact amount spent. Alternatively, the scale rates (often called "subsistence allowances") provide fixed amounts per meal without needing receipts:
- Breakfast rate: £5 (if you leave home earlier than usual and before 6:00 am)
- One meal rate: £5 (if you're away from home/work for 5-10 hours)
- Two meal rate: £10 (if you're away for 10+ hours)
- Late evening meal: £15 (if you work later than usual, after 8:00 pm)
These rates are particularly useful for branding consultants who might grab quick meals between client meetings without keeping detailed receipts. However, you must keep a record of your travel patterns and timing to justify which rates apply.
Client entertainment and business development meals
One area where branding consultants often get confused is client entertainment. While you can claim the cost of meals when traveling for business, the rules change completely when entertaining clients or prospects. HMRC specifically disallows tax relief for business entertainment, meaning you cannot claim the cost of meals where the primary purpose is entertaining clients, even if business is discussed.
This distinction is crucial when determining what can branding consultants claim for meals and subsistence. If you take a potential client to lunch to discuss a branding project, your own meal portion is claimable as business entertainment is disallowed. However, if you're working late at a client's office and order food to continue working, this typically qualifies as subsistence rather than entertainment. The key factor is whether the meal facilitates work that would otherwise stop or whether its primary purpose is building business relationships.
Many branding consultants use sophisticated tax planning platforms to categorise these different expense types correctly. The software can help distinguish between allowable subsistence and non-claimable entertainment, reducing the risk of incorrect claims that could attract HMRC attention.
Working away from home overnight
Branding consultants who work on projects requiring overnight stays have additional claiming opportunities. When you need to stay away from home overnight for business purposes, you can claim both accommodation costs and associated meal expenses. This scenario often arises when working with clients in different cities or during intensive brand development workshops.
For overnight business trips, the question of what can branding consultants claim for meals and subsistence expands to include evening meals, breakfast, and any necessary incidental expenses. HMRC's overnight scale rate is £25 for the first night and £10 for subsequent nights within the same trip, covering evening meal, breakfast, and other incidental costs. Alternatively, you can claim actual costs with supporting receipts – often beneficial in high-cost locations where actual expenses exceed the scale rates.
Documentation is critical for overnight claims. You should maintain records showing the business purpose of the trip, dates, locations, and details of expenses incurred. Using our expense tracking features can streamline this process, automatically capturing receipt images and linking them to specific client projects.
Irregular working patterns and late working
Branding consultants often work irregular hours, especially when preparing for major client presentations or brand launches. HMRC recognises that working late may necessitate additional meal costs that wouldn't otherwise occur. The late evening meal allowance of £15 applies when you work later than usual (typically after 8:00 pm) and need to purchase a meal you wouldn't normally eat at home.
When establishing what can branding consultants claim for meals and subsistence during late working, the key is demonstrating that the meal cost is additional to your normal pattern. If you regularly work until 9:00 pm, claiming late meal allowances might not be appropriate. However, if you normally finish at 6:00 pm but work until 10:00 pm to meet a client deadline, the late meal claim becomes valid.
This is where consistent record-keeping becomes essential. Modern tax planning software helps track your working patterns and automatically suggests appropriate claims based on your schedule. The platform's real-time tax calculations immediately show the tax impact of each claim, helping you make informed decisions about which expenses to track.
Practical steps for maximising your claims
To ensure you're claiming everything you're entitled to while remaining compliant, follow these practical steps. First, implement a consistent system for capturing expenses as they occur – don't wait until year-end. Use mobile apps that allow instant receipt capture and categorisation. Second, understand the specific rules that apply to your working patterns. If you regularly travel to the same client site, determine whether it qualifies as a temporary or permanent workplace.
Third, maintain detailed records including dates, locations, business purpose, and people involved. Fourth, use the appropriate claiming method – either actual costs or scale rates – based on which provides better value and simpler administration. Finally, consider using specialised tax planning software designed for professional consultants, which can automate much of this process and ensure compliance with changing HMRC rules.
Understanding exactly what can branding consultants claim for meals and subsistence requires balancing maximising legitimate claims with maintaining full compliance. The rules are detailed but logical once you understand the underlying principles. With proper systems and documentation, you can confidently claim everything you're entitled to while avoiding the risk of HMRC challenges.
As tax rules evolve and your business grows, having professional-grade tools becomes increasingly valuable. The right tax planning platform not only ensures accurate claims but provides peace of mind that your tax affairs are properly managed. For branding consultants operating in a dynamic industry, this administrative efficiency allows more focus on delivering exceptional client work rather than managing paperwork.
