HMRC has published an updated list of scale rates for expenses payments that can be made without deduction of tax to employees travelling outside the UK.
HMRC has published an updated list of scale rates for expenses payments that can be made without deduction of tax to employees travelling outside the UK.
Detailed guidance is provided in HMRC’s Employment Income Manual at EIM05200. The sampling technique described in the manual is not usually appropriate for such employees because most employers will not have enough internationally mobile employees to enable them to undertake a meaningful sampling exercise, HMRC explained.
The department agreed in 2008 that employers may use published ‘benchmark rates’ when paying accommodation and subsistence expenses to employees whose duties require them to travel abroad, without the need for those employees to produce receipts.
HMRC has published an updated list of scale rates for expenses payments that can be made without deduction of tax to employees travelling outside the UK.
HMRC has published an updated list of scale rates for expenses payments that can be made without deduction of tax to employees travelling outside the UK.
Detailed guidance is provided in HMRC’s Employment Income Manual at EIM05200. The sampling technique described in the manual is not usually appropriate for such employees because most employers will not have enough internationally mobile employees to enable them to undertake a meaningful sampling exercise, HMRC explained.
The department agreed in 2008 that employers may use published ‘benchmark rates’ when paying accommodation and subsistence expenses to employees whose duties require them to travel abroad, without the need for those employees to produce receipts.
