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HMRC updates worldwide subsistence rates

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HMRC has updated its list of scale rates for reimbursement of accommodation and subsistence expenses to employees travelling outside the UK. The new rates apply from 6 April 2020.

Employers may use the benchmark rates published on the HMRC website when paying accommodation and subsistence expenses to employees whose duties require them to travel abroad, without the need for the employees to produce expenses receipts. Payments at or below the published rates will not be liable for income tax or NICs and employers need not include them on forms P11D.

These tax and NIC-free amounts are in addition to incidental overnight expenses employers may reimburse under ITEPA 2003 s 240 and the corresponding NICs disregard (see EIM02710 and NIM06015).

Further guidance can be found in the EIM manual at EIM05250 onwards.

Issue: 1482
Categories: News