tax relief for subsistence

I travel for work, but I am not reimbursed for meals and incidentals (only the travel and lodgings). Can I claim tax relief for meals? If so, can I claim tax relief at the HMRC per diem rates?

Hi Jacob Moorad,

You can only claim for evening meals/drink if having to stay in overnight accomodation:

Claim tax relief for your job expenses

Thank you. 

Hi, If this condition is satisfied, can I then claim relief at the per diem rates and without receipts? Or must I also have receipts?

Hi,

The official meal allowance rates can be found here:

EIM30240 - Exemption for amounts which would otherwise be deductible: payments at a benchmark rate

Receipts need to be retained.

Thank you.

Thank you for your response. From the guidance that you provided, I see how receipts must be retained for expenses made up to 5 April 2019. What about after this point? From the guidance: From 6 April 2019, employers will no longer be required to operate a system for checking an employee’s expenditure in order to make payments free of tax in relation to expenses paid or reimbursed using benchmark scale rates. Instead, employers will only be required to ensure that employees are undertaking qualifying travel on occasions in respect of which a payment is made or reimbursed and that neither the employer nor any other person knows or suspects or could reasonably be expected to know or suspect, that travel was not undertaken. See EIM30225. Is it then sufficient to document that I have been travelling for work in order to claim relief up to the meal allowance or per diem rates?

Hi Jacob Moorad,

Employers are required to keep records of expenses or benefits they provide for 3 years, from the end of the tax year they relate to.  

EIM30225 also advises that S289(4a) ITEPA 2003 "requires employers to operate a system for checking that employees were engaged in qualifying travel in relation to the amount paid or reimbursed".

It does not state how your employer may do this, but they may wish to see receipts.  

This is something you should check with your employer.

Employment Income Manual

Thank you.