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NICHOLA ROSS MARTIN ponders whether actors are itinerant workers
KEY POINTS
- Travel and subsistence enquiries.
- Claims by itinerant workers.
- Defining ‘itinerant’.
- Actor’s accommodation costs.
- Align the rules for self-employed workers’ travel with those for employees.
The government is currently consulting on simplified reporting of small business taxation for the self-employed.
One of the measures it is considering is a system of fixed flat-rate allowances for travel and subsistence expenses.
Travel and subsistence expenses often come up in enquiries into the accounts of the self-employed because it is so easy for taxpayers to make errors in claiming these sorts of expenses.
Unlike employees the self-employed have no specially formulated travel rules that dictate when travelling is allowable as a deduction from profits.
While employees have it all mapped out for them in ITEPA 2003...
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