Can I claim lunch expenses?
Picture of crunch software on mobile

Professional Bio Templates & Examples

Create a compelling professional narrative for a proper, attention-grabbing introduction.
Website bios
Speaker intros
Professional Profile

Claiming back the money you spend on food is allowed if you’re self-employed – but you can’t just claim everything you eat. So, what’s the deal with claiming lunch as a business expense?

HMRC’s rules on claiming lunch expenses

Being self-employed gives you the ability to claim back any business expenses you incur. If you work through your own limited company, this reduces the amount of tax your company pays.

The Corporation Tax Rate is currently 19-25% in the UK for the 2023/24 and 2024/25 tax year. You can get more information about which rate applies to your limited business here.

With the rates upwards of 19% for businesses it's well worth reducing your profits by claiming allowable expenses. Every eligible business expense can be included in your annual accounts to save your company some precious pennies.

If you work as a sole trader rather than through a limited company, allowable business expenses will reduce your sole trader profits, meaning you’ll pay less Income Tax and National Insurance when you complete your Self Assessment.

HMRC’s general rule when it comes to expenses is that you can only claim back expenses that are “wholly and exclusively” for the purposes of trade. That’s why food and drink expenses can be a tricky one under those rules, since everyone needs food and drink to survive.

There are certain situations where you can claim for food and drink expenses. The rule is that you’re allowed to claim a meal as subsistence – but it has to be outside of your normal working routine. So, if you’re attending the same workplace every day, it’s unlikely that you can claim any subsistence as an allowable expense.

To make things even trickier, there are different rules on expenses depending on whether you operate as a sole trader or limited company. We’ve written more detailed articles on expenses you can claim as a sole trader and expenses you can claim as a limited company.

{{ltd-guide}}

What makes a workplace ‘temporary’?

HMRC’s rules about whether a workplace is permanent or temporary (and whether expenses can be claimed) are complex. HMRC says that if a period of continuous work lasts more than 24 months at a workplace (i.e. client site), that workplace isn’t temporary and you can’t claim for any expenses incurred. A period of continuous work means 40% or more of your time.

Similarly, if attendance at a workplace follows a ‘pattern’ – for instance, you must attend the workplace on the same day each week for more than 24 months – then HMRC may decide the workplace is permanent and no expenses can be claimed.

So, if you spend more than 40% of your time at a client’s site, you can only claim expenses, subsistence and tax relief for a period of 24 months. After 24 months, or when you become aware you’ll be spending more than 24 months at a client’s site, your workplace is permanent and you can no longer claim expenses.

Want more helpful business advice?

Make sure to check out our knowledge section - it's packed full of helpful articles to help your business thrive. From passive income ideas to ultimate guides on how to sell items online - we've got you covered!

Speak to an accounting expert

If you're unsure what level of support you need, our friendly team are on hand to help you pick the right package for you.
Self Assessment tax returns done for you, from just £200 £150+VAT
Take the stress out of Sole Trader Accounting, with our simple online software, so you can look after your accounts anytime, anywhere.
Share this post
Lucinda Watkinson
Head of Accounting
Updated on
September 24, 2024

Knowledge Hubs

Take control of your accounts, today

Crunch’s effective software package includes being able to talk to an expert client manager and a Chartered Certified Accountant. You can count on Crunch to make you productive and profitable.

Save your seat! Live e-commerce webinar

Register and soak in the wisdom from top industry leader! June 27, 2024 1:30 PM
Dive into e-commerce basics
Expert industry insights
Practical tips and savvy tricks
Pro Tip
Work out the tax you owe in seconds

Discover your true take-home pay with our self-employed tax calculator – see exactly what you’ll keep after tax, National Insurance, and expenses.

Pro Tip
Want to know how much National Insurance you owe?

Find out exactly what you owe on your income in seconds with our free National Insurance calculator.

Pro Tip
Want to know how much mileage you can claim for?

Our free mileage allowance calculator can help you see in seconds what you could get back.

Pro Tip
Want to work out your income tax?

Find out what Income Tax and National Insurance you owe on your earnings with our free tax calculator.

Pro Tip
Want to work out what your Capital Gains Tax bill?

Our free Capital Gains Tax calculator shows what tax you owe on any property, stocks or gifts.

Pro Tip
Want to know how much dividend tax you owe?

Find out exactly what you owe on your investments in seconds with our free dividend tax calculator.

Pro Tip
Want to see what we're currently working on?

Our public roadmap shows what we're working on and what's coming next. You can even vote on what features we work on next!

Pro Tip
Your ultimate guide to stress-free taxes

Tackling taxes can be tough! Get our "Ultimate tax guide for the self-employed" now to make it easier.

Pro Tip
Claim your FREE ecommerce guide today

Curious how great accounting can boost your e-commerce business? Download our guide to discover 8 key ways!

Pro Tip
Unlock the secrets of Ltd company expenses

Don't miss out on potential tax savings - get access to our 'Limited Company Expense' guide today!

Pro Tip
Want to make sure you don't miss any tips?

Sign up to our newsletter for expert insights, tax news and other essential updates that will keep your business thriving. Subscribe now!

Pro Tip
Ready to save big on Ecommerce accounting?

Crush your current accounting and software fees by up to 60%. Put us to the test and watch your savings soar!

Pro Tip
Looking for a dedicated accountant?

Our Enterprise packages offer tailored support for you and your business. You can focus on your business, we'll crunch the numbers.

Pro Tip
Boost your business finances with our Ltd Company packages!

Award-winning software with support from expert accountants

Pro Tip
Take the stress out of Sole Trader Accounting

Real-time insights, expert support—stay on top of your finances with ease.

Pro Tip
Get 25% off your Self Assessment

Get your tax return sorted by experts for only £150+VAT!

Pro Tip
Using cloud-based accountancy software to manage your finances gives any small business a big advantage!

At Crunch we provide affordable cutting-edge, easy-to-use software with real human support from expert chartered accountants. That’s probably why 81% of our clients would recommend Crunch.

Pro Tip
Want access to real expert accountants?

All our accounting packages include free access to Chartered Certified Accountants, so you can make confident business decisions without worrying about extra costs racking up.

Pro Tip
Get 25% off your Tax Return!

Crunch’s Self Assessment service provides an expert accountant to complete, check, and file your Self Assessment for you for just £150 +VAT.

Pro Tip
Did you know - We have a free plan that is great for sole traders and limited companies?

Why not see for yourself? It’s simple and easy to use and 100% free.