SA103 box 26 — other allowable business expenses
Food & Drink
In most cases, food and drink is NOT allowable for self-employed sole traders. The main exception is when staying away from home overnight on a business trip.
What you CAN claim
- Meals and accommodation when staying away overnight on business
- Food and drink at business conferences where catering is part of the event fee
- Staff entertaining (within limits — not client entertaining)
What you CANNOT claim
- Day-to-day meals while working (even if away from home for the day)
- Client entertaining of any kind
- Alcohol in most circumstances
- Working lunches at your own premises
Common examples for sole traders
Hotel breakfast on an overnight business tripDinner while staying away for a work conferenceCatering included in a conference ticketTeam lunch for employees (within limits)
Practical tips
- 1
The 'overnight' rule is the key test — if you're not staying away, meals generally aren't deductible
- 2
Client entertaining is specifically disallowed by HMRC — you cannot claim it
- 3
Some trades (e.g. lorry drivers) have special rules — check HMRC EIM66100
Track food & drink expenses automatically
Get Sorted categorises every transaction to the right SA103 box — so you never miss a deduction.