Meals and subsistence

Depends

Meal costs are deductible only when you are working away from your normal base and the trip requires you to be away for an unusually long time or overnight. Day-to-day lunch near your normal workplace or home is not deductible. Eating is a personal expense regardless of whether you are working. When a meal is deductible, you claim the actual reasonable cost and keep receipts.

Common questions

I work on different sites every day and buy lunch nearby. Is it deductible?
Generally no. Everyday meals are a personal cost. The fact that you are working when you eat does not make it a business expense.
I was away overnight for a job and needed to eat. Can I claim?
Yes. Meals during an overnight work trip away from home are deductible. Keep your receipts and claim the actual reasonable cost.

Watch out for

—HMRC does not publish flat-rate meal allowances for the self-employed. Standard daily rates apply only to employers paying employees, not to sole traders. Claim actual costs.
—Client entertainment (taking a client out for a meal) is not deductible, even if you hope to win business from it.

HMRC's meal and subsistence guidance can change. Verify before filing.

HMRC sources

https://www.gov.uk/expenses-if-youre-self-employed/travel

Last verified: May 2026 · Tax year 2026/27

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This guidance is for general information only. Tax rules change. Verify with HMRC or a qualified accountant before filing.