Travel expenses while working abroad

[apapadak]

Hello all,

I am contractor and my Ltd has been incorporated in the UK.
I am currently working in a contract in Rome, Italy and I'm issuing invoices to my UK recruiter.

My Portuguese colleague is arguing that he is able to withdraw about 100Euros daily from his business account for subsistence, without having the respective receipts to show for.

He posted to me the following links :
https://www.gov.uk/hmrc-internal-man...anual/eim31630
and https://www.gov.uk/government/upload...ence_rates.pdf

Especially, the 2nd one describes the 24hr rate in Rome, Italy for subsistence as being 96.5 + room rate.

Is this true, or will I be held accountable in case of auditing because I wouldn't have any receipts to show for it?

Thanks,

Anthony

[TheCyclingProgrammer]

See recent thread on the subject:
http://forums.contractoruk.com/accou...-food-set.html

[ASB]

You do not need receipts. You do not need a dispensation. However in an investigation you may need to prove that there was some expenditure. Work diary or similar should suffice.

I never had any problems with scale rates in my investigation some years ago.

https://www.gov.uk/hmrc-internal-man...anual/eim05250