Originally posted by chrisl
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As for "the £5", again this isn't a flat-rate "entitlement" but the maximum amount an employer can repay tax-free for overnight incidental expenses. For a given trip, if the total such sum reimbursed is greater than ( (nights away) * £5 ) , then the entire payment is taxable (not just the excess). And, of course, the total reimbursed should be equal to (or less than) the amount spent, and whether or not your employer wants to see receipts, you'd be very wise to keep them. There's a worked example here: EIM02770.
Hope that helps
Matt
HTH
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