Expenses

NB. You must observe the 24 Month Rule. If you are working, or expect to work, at the same site for a continuous period of more than 24 months, you may not claim tax relief for travelling, accommodation or subsistence. A continuous period is accepted by HMRC as meaning more than 40% of your working time at the same site over a period of more than 24 months.

Claimable employee expenses are normally for travelling (receipted costs for taxi/train/bus/air travel OR if using your own car, mileage allowance of 40p for the first 10,000 miles [in each tax year] and 25p per mile thereafter) and subsistence (receipted costs of meals or hotel accommodation).

To pay expenses you should:

(i) Set yourself up as a Supplier i.e. "Joe Bloggs Expenses"
(ii) Via the cashbook raise raise an Expense transaction for your expenses under the "category" Travel. Please ensure you retain any supporting receipts so that they can be matched to the expense form in case of an Inland revenue audit/inspection.
(iii) You should then write a cheque payable to yourself in respect of the expense amount. Do not forget to enter the paid details on the expense transaction.