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HMRC meal allowances

HMRC meal allowances

Does anyone know how the new HMRC subsistence rates (The Income Tax (Approved Expenses) Regulations 2015) interact with the wholly, necessarily and exclusively rules? So for example if an employee incurred costs in excess of the HMRC flat rates could the company still reimburse these (assuming they were reasonable) under the “wholly, exclusively and necessarily” rule without the employee being subject to tax on them as a benefit in kind?

I am also assuming that the meal allowance limits set by HMRC are separate from the breakfast and/or evening meal expenses incurred in staying overnight on business?

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10th Mar 2016 14:52

Not without prior approval from HMRC. Without approval, any excess is a benefit.

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10th Mar 2016 15:07

That's great, thanks.  Any

That's great, thanks.  Any pointers as to whether the meal allowance rates are separate from the breakfast/evening meal expenses incurred in overnight stay? 

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By maxaca
10th Mar 2016 15:24

scale rates do not necessarily require a receipt

if the employee has a receipt and the relevant conditions are met then the expense can be reimbursed and is not a benefit

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