Subsistence level?

SOME TIME AGO in late 2001 to be more precise the subsistence rates payable to staff of the Inland Revenue (prior to becoming HMRC — the term I will use in this article) were published by the Financial Accounting Office in leaflet FAO TS8(2001) and I was indebted to Jim Andrews (see 'Subsistence allowances' Practical Tax Newsletter 1 February 2002 page 24) for bringing this to my attention. A further reminder of these was included in David Whiscombe's comments on expenses in Taxation (23 October 2003 page 93).

To make sure that we all know exactly what I am referring to I have set out the details from that leaflet below.

Revenue subsistence payments