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Posted Thu, 25 Nov 2021 12:16:49 GMT by EmpTaxQue
We need to pay our staff allowances for when they have to stay away overnight. We were thinking of £5 personal incidental expenses plus £20 for food (£5 breakfast, £5 lunch, £10 evening meal). We would book and pay for accommodation and if any of the meals were included with the accommodation, the expense for that meal could not be claimed. Is this all covered by the benchmark rates or would we have to apply for a benchmark rate? I've watched a webinar and read the relevant sections of the employment income manual but it's still not clear to me.
Posted Mon, 29 Nov 2021 15:44:07 GMT by HMRC Admin 19

Incidental overnight expenses are already covered by an exemption, please see here:

Expenses and benefits: incidental overnight expenses

The HMRC Benchmark Scale Rates can be used to cover subsitence (meals etc).

If the company is arranging and paying for the accomodation on behalf of the employees and it is deemed to be a genuine business cost, this would also be covered by an exemption.

You can find further information on exemptions here:

Expenses and benefits for employers

If you require further advice, please contact the Employers Helpline: 

Employers: general enquiries

Thank you.
Posted Sat, 04 Dec 2021 09:13:22 GMT by Mamoona Khalid
Nice, post.
Posted Sat, 12 Nov 2022 14:57:03 GMT by timdaviee
Hi! I'm trying to reach out via the Employers helpline. Unfortunately, it is not working.
Posted Thu, 17 Nov 2022 10:51:30 GMT by HMRC Admin 32

Please refer to guidance at:

Claim tax relief for your job expenses

Thank you.

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