HMRC has published benchmark scale rates for UK day subsistence payments1 and overseas subsistence2.
For years prior to 2016/17, if an employer wished to use the benchmark scale rates for UK day subsistence they needed to apply for a P11D dispensation. If the proposed payments were in excess of the scale rates, HMRC might have required a sampling exercise to be undertaken before granting the dispensation3.
No dispensation was required for overseas subsistence allowances provided
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Web page updated on 17 Mar 2025 16:50