Expenses
Expenses Guide
As an employee of M&S On-Time Services Ltd you are able to claim for legitimate business expenses incurred “wholly, necessarily and exclusively” in connection with your work at a temporary workplace. HMRC is very strict in the definition of what is a business expense and if you are unsure whether it is claimable please contact us on 0203 7006 782. It is important to remember that claiming for expenses not incurred would be viewed by the HMRC as tax evasion and/or fraud.
How can I claim expenses?
We will provide you with an expenses claim form which you can email or post to us weekly. Any claims for expenses, will be processed along with your salary in either the week they are incurred or in the following week.
In order to avoid any delays in processing, you should ensure that these forms are submitted on a weekly basis no later than 12 midday on the Tuesday of the following week. All relevant receipts and documentation must be submitted in order to back up you claim. Please ensure copies are maintained by you as we will not be responsible for any lost receipts.
What can I claim for?
Typical examples of what you can claim for are:
Travel
Mileage can be claimed for all business related travel whilst working on a site provided you do not expect to be at the same place for more than 24 months. Detailed logs of mileage must be maintained showing start and end postcodes for each work related journey. Vat receipts must be obtained when you buy fuel, in order to allow us to allocate the receipt to the relevant journey.
Vehicle
Car and Van
Rate -45p per mile up to 10,000 miles, then 25p per mile thereafter
Motorbike
Rate -24p per mile
Cycle
Rate -20p per mile
Other Travel
For all other forms of transport the full amount is claimable with a receipt. When travelling by tube, an oyster card statement must be submitted as proof of receipt, which can be obtained from ticket machines or online.
Subsistence
Description Amount (up to)
Breakfast rate £5
One meal (5 hour) rate £5
Two meal (10 hour) rate £10
Late evening meal rate £15
Breakfast rate
The rate may be paid where an employee leaves home earlier than usual and before 6.00 am and incurs a cost on breakfast which he would usually have at home after the qualifying journey has started. If an employee usually leaves before 6.00am the breakfast rate does not apply.
One meal (5 hour) rate
The rate may be paid where the employee has been working for a period of at least 5 hours and has incurred the cost of a meal.
Two meal (10 hour) rate
The rate may be paid where the employee has been working for a period of at least 10 hours and has incurred the cost of a meal or meals.
Late evening meal rate
The rate may be paid where the employee has to work later than usual, finishes work after 8.00 pm having worked his normal day and has to buy a meal before the qualifying journey ends which he would usually have at home.
The breakfast and late evening meal rates are for use in exceptional circumstances only and are not intended for employees with regular early or late work patterns.
Overnight stay
If your role dictates that you have to stay overnight away from home, you can claim the costs incurred.
Professional subscriptions
A full list of allowable subscriptions can be found at http://www.hmrc.gov.uk/list3
Tools/Protective clothing
Any items purchased that support your contracted business duties are allowable, as long as they are fully receipted
Business telephone calls
Any work related telephone calls need to be individually identified to support this claim. Line rental, phone equipment or private calls are not claimable. You cannot claim for broadband charges.
Business Entertaining
The reasonable cost of sundries in connection with client entertainment will be reimbursed provided that the evidence of expenditure, together with details of the entertainment, its purpose and who was entertained, is submitted.
M&S On-Time Services Ltd Disclaimer:
We will take all steps necessary to ensure that all claims are valid but will not accept responsibility should any expenses be disallowed by the HMRC or should your expense claims be the subject of an investigation.
Self-Employed / Limited Companies
We offer an open and flexible approach to paying self-employed operatives and those working through their own limited company. We work hand in hand with operatives and agencies to ensure compliance in relation to the Construction Industry Scheme (CIS) and IR35. We help agencies assess an operative’s eligibility to be paid under CIS on a case by case basis, in line with the new employment intermediary legislation.
Our staff is trained to factually determine whether there is supervision, direction or control over skilled trades and managers or whether they are genuinely self-employed. We work to reduce all administrative burdens otherwise faced by our clients when engaging self-employed workers directly.
PAYE Umbrella
We thrive to provide an excellent service for both agencies and operatives alike. We are fully compliant with HMRC rules and legislation and ensure that we meet National Minimum Wage, Holiday Pay and Employers National Insurance requirements for all workers (from pay rates as low as £8.50 per hour).
Our operatives benefit from email payslips, weekly texts relating to their pay, charge free helpline and more, to minimise unnecessary calls to agencies allowing you to focus on driving your business forward. We also provide indemnity for agencies relating to potential Employers National Insurance liabilities arising from employees processed by us under Umbrella PAYE.