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Subsistance allowances

09/05/2019 10:42:56
As a self-employed person working in the theatre when travelling away from home for shows I am sometimes paid allowances for accommodation and food out of which I have to pay for these. Do such allowances have to be declared as income and then the expenditure claimed as expenses? If not, how should they be handled?
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Re:Subsistance allowances

09/05/2019 12:35:15
Hi,

Thanks for your question.

The allowances you are paid will need to be added in to your income from the self-employment and treated as part of your turnover. Whether you are then entitled to claim the cost of these as expenses will not always be allowed.

I have given you a couple of links from our Business Income Manual. The first is specifically regarding actors and entertainers and may answer some questions you have:

BIM50150

The second link is regarding the general rules for business travel and subsistence and this may be the one you need to refer to you for this matter:

BIM47705

I hope this helps.

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