Manson Accountants Helpdesk

This note only applies were work is being undertaken outside the restrictions imposed by the IR35 regulations and by the 'direction supervision and control' test.

Generally ALL business related expenditure should be recorded, ie: if the expenditure would not otherwise have been incurred. There are two main points to note about this:

Tax relief

 Not all business related expenditure will receive tax relief eg: entertaining clients; and also some business running costs if all invoiced work is 'inside' IR35.

Do not record

 Under some circumstances expenses cannot be reclaimed eg:

      - where an individual has worked or is contracted to work in the same location* for over two years