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IR35 - Per diems paid to employee

IR35 - Per diems paid to employee

Company A contracts with Company B to supply consultancy services under a contract that will be caught by IR35.  For the purposes of the deemed payment calculation, I assume that the gross figure will include fees, reimbursed travel costs and daily per diems of Euro's 50 (all invoiced by Company A to Company B) for Company A's employee working on customer site for Company B.

Company A then pays its employee the Euro's 50 per diem to cover local travel and subsistence whilst working away from home.  Would a dispensation be allowed for such expenditure and would the employee be assessed any further personally on this amount ?


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