JanTravel
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HMRC Scale Rate Meal Subsistence - Journeys with multiple stops
Assume an employee of our company was on a business trip with 2 stops. Start: London Office, 01.03.2024, 9:00a.m. Stopover: Manchester. Arrival: 01/03/2024, 02:00p.m. Departure Manchester - New York: 01.03., 08:00p.m. Arrival New York: 02.03., 04:00a.m. (GMT) Departure New York: 02.03., 05:00p.m. (GMT) Return in London: 03.03., 01:00a.m. What meal subsistence can we pay to the employee according to HMRC scale rates? We reimburse by time period, not individual meals. In accordance with eim05255, the time spent abroad (i.e. 02.03., 04:00am - 05:00p.m.) counts for international travel. The flight would not be considerd. For journeys within the UK, however, the entire travelling time including flights should be considered. Which rate is relevant for which period? Could you please calculate and explain the above example? Is this documented somewhere?