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Subsistence over HMRC allowance rates

Answer
Stuart Taylor
Posted Wed, 16 Oct 2024 14:21:43 GMT by Stuart Taylor
If an employee who uses a company credit card incurs more than the HMRC allowance levels for subsistence when buying dinner. For example if they incurred £30 supported by a receipt. Would the excess over the HMRC 15 hour limit of £25 be taxable? Does it make a difference if the employee has covered the cost themself and got it reimbursed by the company compared to if they used a company credit card?
Answer
HMRC Admin 17 Response
Posted Tue, 22 Oct 2024 10:36:27 GMT by HMRC Admin 17 Response

Hi ,
 
If it is a qualifying business journey and the individual can provide evidence re receipt etc then it may not be taxable .


Thank you .

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