Reliefs are available in respect of subsistence during overseas travel for both UK-based employees and those with foreign employments.
UK-based employees
Statutory relief is available for foreign accommodation and subsistence provided for UK-based employees, from 6 April 20191. Prior to this date the relief was concessionary2.
This relief provides that payments made within certain benchmark rates do not give rise to a liability for the employee or a reporting requirement for the employee. HMRC publishes tables of acceptable accommodation and subsistence expenditure for a range of territories. These are updated annually in October or November3.
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Web page updated on 17 Mar 2025 16:56