I have a client who has occasional days where he has to leave home early before 6am and doesn't return until after 8:30. This is not his usual pattern of work. I understand that he can claim allowances for a maximum of three meals. I understand that a breakfast allowance of up to £5 can be claimed, £ 5 can be claimed if travelling for more than £5, £10 can be claimed for travelling of over 10 hours and an evening meal rate of £15 can be claimed if the employee finishes work after 8pm.
So can an employee who has been travelling for over 10 hours and working past 8pm claim allowances of £25 or is it only £15?
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Subsistence / Dispensation
You are quoting the HMRC benchmarked scale rates for subsistence. A dispensation needs to be in place to use these rates otherwise you claim for receipts.
Even with the benchmark rates a meal needs to have been purchased to qualify.
Claims are restricted to three meals per day, i.e. 6AM (£5) + 10 hours (£10) or 10 hours (£10) + 8pm (£15)
Where the 6AM and 8PM form any regular pattern they will be disallowed.