Umbrella companies use the PAYE system to calculate how much tax should paid, this applies to all. However, the fees and service differ depending on the practice running the Umbrella Company. Some of the most common “allowable” expenses include: Mileage & general travel expenses, hotel and accommodation expenses and Professional Subscriptions. However, there are a few things which are not allowed / rarely allowed to be claimed as expenses for e.g. Food and subsistence. This is because in HMRC’s point of view is that you will eat regardless whether working or not. The only time when these are allowed to be claimed is when you’re staying away from home as part of the work.