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Posted Mon, 09 May 2022 12:35:41 GMT by Sheila Philpotts
Hi For subsistence payments to employees (PAYE) for meal allowance whilst out of town is this taxable? Also the same if I have a subcontractor can I pay meal allowance and do I deduct CIS tax?
Posted Mon, 16 May 2022 16:29:54 GMT by HMRC Admin 10
For employees on busines travel ,you can pay, based on receipts (tax free) or you can pay HMRC benchmark scale rates, (tax free).
Which is dependent on the time they are working away for.
See here for more information on HMRC benchmark scale rates :
Exemption for amounts which would otherwise be deductible: payments at a benchmark rate
Or see the 490 booklet  here:
Tax and National Insurance contributions for employee travel: 490
This is for the employee side only, for CIS please contact the CIS helpline.

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