1. Home
  2. Umbrella FAQ's
  3. Reimbursed Expenses
  4. What expenses can I claim if I am not subject to supervision, direction and control? (Passed SDC Test)
  1. Home
  2. Umbrella FAQ's
  3. What expenses can I claim if I am not subject to supervision, direction and control? (Passed SDC Test)

What expenses can I claim if I am not subject to supervision, direction and control? (Passed SDC Test)

There are a number of expenses that can be claimed back if these were incurred whilst performing your duties of employment; such as Milage, Accommodation, Rail or Air Travel. The full list is detailed below.


The following expenses can be claimed via the payroll:

Subject to your employer’s payroll policy, you may be able to claim certain expenses if you have passed an SDC test:

  • Mileage
  • Car parking costs
  • Incidental expenses (HMRC £5 UK overnight allowance/£10 overseas overnight allowance whilst working away from home).
  • Training intrinsic to your role.

The following expenses can be claimed via your self-assessment return following the year you incurred the expenses. Alternatively, via a form P87, as long as your claim is less than £2,500:

If the expense you have incurred is wholly, exclusively and necessarily in the performance of the duties of your employment then the following expenses are claimable (and are not limited to):

  • Use of short term hire cars (not long term lease or hire purchase payments).
  • Rail or air travel.
  • Other travel costs such as bridge, tunnel and road tolls, bus and taxi fares and congestion charges.
  • Overseas travel costs including travel insurance.
  • Accommodation.
  • Subsistence (food and drinks) for overnight trips.
  • Protective clothing.
  • Business calls made on home or personal mobile phones (an itemised phone bill required here).
Updated on 7th April 2020

Was this article helpful?

Related Articles

Need Support?
Can’t find the answer you’re looking for? Don’t worry Brookson are here to help!
Request FAQ