The intention of this section is to
highlight some areas where the contractor may be able to claim business expenses from his/her Limited Company.
We prefer to err on the side of caution – it is not our job to expose our contractor clients to tax risk! It may
be possible to claim some or all of the following:
A worker (contractor) is deemed not to have a permanent workplace for up to 2 years and therefore it
may be possible to claim the costs of travelling to the workplace.
Business mileage can be claimed at 45p per mile up to 10,000 miles and 25p per mile thereafter.
A mileage log should be maintained.
When working away from home an employee can claim up to £5/night for incidental expenses.
It is possible to reclaim £5 or £10 per day for meals when away from home depending on
Mobile phone costs can be claimed when the contract is in the company’s name.
Business calls from a home number can be charged to the company.
Use of Home as
You can receive £3 per week for use of home as office. It is possible to claim more as long as the
claim is backed up by proper calculations (often based on floor area etc).
Accounts and tax advice for contractors and consultants in the Oil & Gas
and IT industries.