Finance Act 2019 enables employers to pay certain subsistence expenses without needing to check or retain employee's receipts.

From 6 April 2019 employers can reimburse employees using UK Subsistence benchmark Scale Rates or HMRC's Worldwide Subsistance rates without any need to check or retain receipts.

The UK scale rates are currently:






The duration of the qualifying travel in that day is 5 hours or more



The duration of the qualifying travel in that day is 10 hours or more



The duration of the qualifying travel in that day is 15 hours or more and is ongoing at 8pm



An additional meal allowance not exceeding £10 per day may be paid if an allowance under a) or b) is paid and travel is ongoing at 8pm.


The employer will have to have a system in place to check that the employee undertook a qualifying business journey.

This proposal followed HMRC's response to its March 2017 call for evidence, 'Taxation of employee expenses call for evidence'.

Our Links

Subsistence (employer's guide)

Travel (employer's guide)

Scale rates, bespoke rates and fixed rate expenses

Taxation of employees expenses call for evidence

External links

Links to draft legislation and policy document:

HMRC Abolition of receipt checking for benchmark scale rates and changes to overseas scale rates


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