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Posted Tue, 16 Jan 2024 17:36:18 GMT by
I am employed and taxed through PAYE. I have to travel regularly for business for which my company reimburses the expenses, but they have strict rules about what can be reimbursed. For example while they cover meals, they do not cover snacks or refreshments outside of meals. Also they will not cover evening activities unless they are part of a meal. They also do not provide a 'per-diem' or anything in lieu of this. This usually leaves me out of pocket by a couple of hundred pounds on each trip as I have to foot the bill for my food and refreshments outside of meals, and also things like team-building events, happy hours etc. I consider these essential to the job has I only get to see my employees in these locations for a couple of weeks each year. Can I therefore offset these againt my PAYE tax as allowable expenses?
Posted Fri, 19 Jan 2024 06:49:46 GMT by HMRC Admin 25
Hi seb101,
Sorry the answer is no.
 As an employee, there are strict rules on what your employer is allowed to provide for subsistence expenses.
Anything over and above this that you spend is either out of your own pocket or if it is provided by your employer, is subject to tax and NIC.
Have a look at EIM30240:
EIM30240 - Exemption for amounts which would otherwise be deductible: payments at a benchmark rate
Thank you. 

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