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Home / Simons-Taxes /Personal and employment tax /Part E4 Employment income /Division E4.7 Allowable employee deductions and exempt employer payments /Travel, subsistence and relocation / E4.724A Subsistence—overview
Commentary

E4.724A Subsistence—overview


Personal and employment tax

The general treatment of subsistence costs is dealt with in this document. There are specific rules relating to:

  1. Ìý

    •ÌýÌýÌýÌý incidental overnight expenses (see E4.725A)

  2. Ìý

    •ÌýÌýÌýÌý scale rates for meals whilst travelling on business (see E4.726A)

  3. Ìý

    •ÌýÌýÌýÌý overseas travel (see E4.727A)

  4. Ìý

    •ÌýÌýÌýÌý employer-provided board (see E4.728A)

For subsistence payments made to employees of EU and other

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