If you work under, have your tasks set by or are supervised by the client, you’re deemed to be operating under their supervision, direction and control. If this sounds like you then you won’t be able to claim expenses.
If you’re operating independently, are managing yourself and are not under the direct supervision of the client, you are unlikely to be operating under SDC. If that sounds like you then you will be able to claim expenses.
If you’re working on a self-employed (CIS) basis then you won’t be able to claim expenses back through Apex. You may, however, be able to claim certain expenses back via your annual self-assessment tax return. You should consult your accountant for more information.
Put simply, expenses are costs that you’ve incurred wholly, exclusively and necessarily in the execution of your duties. As you might imagine, there are strict limitations on exactly what can be claimed for and, as a general rule, evidence must be supplied before a claim can be processed.
Whilst your ability to claim expenses can depend upon the nature of your employment, those commonly claimed for include such things as mileage, travel, subsistence, accommodation, PPE, tools, business phone calls and even membership fees for professional bodies.
Whilst by no means an exhaustive list, the following is a selection of those expenses you may be entitled to claim for. Please note that, in many cases, conditions and limits will apply to what you can claim for and, on the whole, detailed VAT receipts or itemised bills will be required.
The cost of repairing or replacing equipment that you need to do your job is claimable, along with the cost of any PPE that must be worn. These amounts are claimable as a fixed rate expense and both this and the exact items you can claim for depends upon your job and industry. Please refer to HMRC’s ‘List of Industries and Occupations’ for more info.
Up to £25 per day can be claimed to cover subsistence expenses that have been incurred due to staying in accommodation whilst working at a temporary workplace. Please note that limits and conditions apply to exactly what can be claimed for and when.
Mileage is claimable for all business-related travel whilst working at a temporary workplace. Expenses for other transport costs can also be claimed. These include public transport such as train, underground, tram, coach, bus and ferry journeys, road tolls and parking, taxi fares and air fares. Conditions and limits apply to all of the above.
Accommodation expenses that have been incurred whilst working at a temporary workplace away from home are claimable, i.e. hotels, B&Bs or lodgings. VAT receipts stating the date of stay and the name, address and contact details of the establishment are mandatory in order for a claim to be valid.
You can claim for any calls from your mobile phone which directly relate to your work for Apex. Only the cost of work-related calls which fall outside of your call/minutes allowance will be given back to you in the form of a tax relievable expense.
You can claim tax relief on fees or subscriptions for some professional organisations if HMRC has approved them or being a member of the organisation is relevant to your job. Terms and limits apply to exactly which fees or subscriptions you’re allowed to claim for.
For your expenses to be processed along with your wages, every week you’ll need to submit your expense claim form along with the necessary VAT receipts.
The easiest way to do this is via the form below but, if you’d rather do things differently, you can print out a form and post it to Apex along with your original VAT receipts.
If you’re looking for paper expense claim forms, simply click the ‘Download Form’ button below. Alternatively, please get in touch and we’ll send out some paper copies to you in the post.
Please note that all expense claims must be submitted and received by midnight on Tuesday.