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Posted Thu, 07 Mar 2024 17:30:18 GMT by J13 Williams
I am a director of a limited company and I have a contract to provide services in Iraq. Whilst I am overseas, can I use the HMRC benchmark scale rates (Expenses rates for employees travelling outside the UK) to cover my expenses? Would these be classed as a company expense within the ltd company accounts or a personal expense on the self assessment?
Posted Tue, 12 Mar 2024 13:54:24 GMT by HMRC Admin 8
Please refer to:
Expenses rates for employees travelling outside the UK
Please note that where a country is not shown you can use the rates for the closest city geographically shown.
These would be classed as a company expenses, as the company would make these payments to you.
Thank you.

Posted Tue, 12 Mar 2024 16:18:32 GMT by J13 Williams
Hi, thank you for the feedback. Can you clarify if the benchmarked scale rate expenses are reported in the company accounts as an expense? If they are reported within the company accounts, do I require a receipt for each expense? Working overseas in Iraq, I can obtain receipts when using international company’s however, there are other expenses that I cannot obtain receipts for when using local companies. HMRC have indicated that receipts aren’t required when using the benchmarked scale rate. Can you please confirm and advise?

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