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Receipts should be kept for all the expenses that you claim. The only exception is the subsistence allowance of £5 for each night you spend away from home in performance of the contract (£10 per night overseas); receipts for this particular expense type are not required.
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web: https://comparisoncontractor.business.blog/2021/11/13/managed-service-companies-with-umbrella-companies-comparison-and-expenses/
