Reimbusements

Hello, Please can I seek clarity on how to record tax on mystery dining? Say a meal cost £10, I was reimbursed £10 and was not paid a fee of any type. Do I pay tax on the £10 reimbursement? Say a meal cost £10, I was reimbursed £10 and was not paid a fee of £5. Do I pay tax on the £10 reimbursement and the £5 fee?

Hi
You need to declare the whole reimbursement as income and then claim the £10 as an expense.