HM Revenue and Customs have published a new set of tables setting out benchmark scales for the claiming of accommodation and subsistence expenses for employees travelling abroad.
These include:
- a ‘room rate’ per night;
- a ‘subsistence only rate’, intended to cover the total cost of meals in a period of 24 hours, plus the cost of daily travel between the employee’s hotel and office;
- a ‘24 hour rate’. This is the sum of the ‘room rate’ and the ‘subsistence only rate’;
- an ‘over 10 hour rate’, which is intended to cover subsistence expenses for any period of more than 10 but fewer than 24 hours; and
- an ‘over 5 hour rate’, which is intended to cover subsistence expenses for any period of more than 5 but fewer than 10 hours.
For areas where benchmark rates are not available, employers may reimburse their employees’ actual accommodation and subsistence expenses, plus £4 per day to cover hotel-to-office travelling expenses.
The tables do not provide benchmark rates for other allowable expenditure that employees may incur en route – such as taxi fares. This may be claimed in addition to paying the benchmark rates.
The guide can be found at http://www.hmrc.gov.uk/manuals/eimanual/eim05255.htm.