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  • Corporation Tax - Subsistence - What is "acceptable" by HMRC

    A director is working in London and wants to ask HMRC for a higher rate of subsistence than what is the benchmark scale rate. What is the procedure for this. I explained to him: Overnight the benchmark subsistence rate is 15 hours (and ongoing at 8pm) £25 max amount of meal allowance. He says being a Director of a Company he has to put out a "certain status" and that London is "expensive" and you "cannot get a meal for £25 in London" ....He also mentioned taking out crew or Clients on the Exhibition jobs he is working on. I explained = Client Entertaining is not an allowable tax deductible, expense at HMRC. I explained £80 -£100 often, regular, for subsistence during working at HMRC would not be accepted by HMRC.