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Posted Tue, 17 Oct 2023 14:27:10 GMT by Miles Ratcliffe
What checks must an employer do when paying staff according to HMRC scale rates for subsistence in the UK ? including how frequently, what sample size, what if the receipt amount differs from the allowance paid, how long must staff keep receipts etc etc Many thanks
Posted Thu, 19 Oct 2023 13:56:48 GMT by HMRC Admin 20 Response
Hi Miles Ratcliffe,

Please have a look at the employment income manual at EIM05231 for the rates.  

Thank you.

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