PSA submission: evening meal exemptions and limitations (overtime meals)

Is anyone able to clarify the position with regard to overtime meals, ie dinner provided to employees working into the evening, beyond their contractual hours (this used to be classed as "late night working" under "particular benefits" and included taxis home and evening meals)? Back then the earliest an evening meal could be provided was 8pm after working a full day. The closest guidance I can find is EIM05232 but that seems to have been superseded by EIM30200, which does not mention any time limits and seems to relate to travel rather than meals at work. We want to get the tax payable under our PSA right but the guidance is very vague. My questions are: 1. Is there a time after which meals taken in the evening (overtime meals) are exempt from tax? 2. Is there a limit on the amount that can be spent on an overtime meal, if these are provided under the canteen rules (ie available to everyone who is at work during the evening)? 3. Indeed, if food is provided in the evening under the canteen rules, is there a time cut-off at all? Thank you for any guidance you can give.

Hi Gray Bee,
There is no specific guidance that relates to providing meals in a permanent workplace for late night working, please see:
EIM21671 - Particular benefits: subsidised meals: canteen meals  - Particular benefits: subsidised meals: canteen meals for relevant guidance.
Please refer to the provision of taxi : see EIM21831 - Particular benefits: late night taxis: general overview regarding the provision of Late night Taxis:
EIM21831 - Particular benefits: late night taxis: general overview
Thank you.