Reimbursement of Employee Subsistence

Employee subsistence costs are reimbursed on an actual basis with receipts ,and are reasonable in value, however the £ values may exceed those currently listed in HMRC benchmark scale rates . So i have 2 questions for that scenario ...1. Does ant tax liability exist for anyone, with the above ? 2. Will the employer need to apply for an HMRC expenses "exemption " (formerly dispensation) ?

Hi SDTaxman,
As long as they are business expenes and you are checking all receipts, there is to tax liability and you do not need to apply for exemption. 
Thank you.