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Posted Wed, 21 Feb 2024 16:54:11 GMT by SDTaxman
Employee subsistence costs are reimbursed on an actual basis with receipts ,and are reasonable in value, however the £ values may exceed those currently listed in HMRC benchmark scale rates . So i have 2 questions for that scenario ...1. Does ant tax liability exist for anyone, with the above ? 2. Will the employer need to apply for an HMRC expenses "exemption " (formerly dispensation) ?
Posted Thu, 22 Feb 2024 12:44:35 GMT by HMRC Admin 25
Hi SDTaxman,
As long as they are business expenes and you are checking all receipts, there is to tax liability and you do not need to apply for exemption. 
Thank you. 


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