HMRC Brief 24/09 issued on 2 April (see http://www.lexisurl.com/HwvDP) introduces an advisory system of benchmark scale rates which employers can use to make subsistence payments free of tax and National Insurance contributions to employees who incur allowable business travel expenses. The new advisory system which will be implemented from 6 April 2009 only covers benchmark scale rates for day subsistence payments. Employers that wish to pay subsistence to employees who have to stay overnight can either reimburse the actual cost incurred by the employee or agree a tailored scale rate to cover meals and other expenses in a dispensation with HMRC.
Cars
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HMRC Brief 24/09 issued on 2 April (see http://www.lexisurl.com/HwvDP) introduces an advisory system of benchmark scale rates which employers can use to make subsistence payments free of tax and National Insurance contributions to employees who incur allowable business travel expenses. The new advisory system which will be implemented from 6 April 2009 only covers benchmark scale rates for day subsistence payments. Employers that wish to pay subsistence to employees who have to stay overnight can either reimburse the actual cost incurred by the employee or agree a tailored scale rate to cover meals and other expenses in a dispensation with HMRC.
Cars
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