HMRC Flat rate subsistence payments

HMRC Flat rate subsistence payments

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HMRC Allow the following Flat Rate subsistence payments to employees: What does "£10 for both lunch and dinner" mean? Does it mean £10 between the two or £10 for lunch and £10 for dinner ie £20.

£5 for breakfast if the employee sets out before 6am, £5 for lunch when out of the office for over five hours, £10 for both lunch and dinner when out for over 10 hours, and an additional £15 if working after 8pm.

What does "£10 for both lunch and dinner" mean? Does it mean £10 between the two or £10 for lunch and £10 for dinner ie £20.

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By Cirius di Lemma
14th Mar 2011 16:31

You mean the two meal rate...

... that's one rate applying to a period long enough (10 hours) for two meals to be needed.  I may be over simplifying things, but the suggestion seems to be £5 for each meal up to a maximum of 3 meals (£15) in a day.

http://www.hmrc.gov.uk/manuals/eimanual/EIM05231.htm

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Nichola Ross Martin
By Nichola Ross Martin
14th Mar 2011 19:39

£5 per meal

You get to claim £10 after ten hours for two meals.

It works like this, if you start early you can claim £5, if you work for ten more hours you can claim £10, if you work late you can claim £15. If you have the energy left to make a claim you qualify for £30.

HMRC think that this is rare, obviously some in the public sector don't have to work the hours that we do!

Virtual tax support for accountants: www.rossmartin.co.uk

 

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