Business expenses

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HMRC have published Revenue & Customs Brief 24/09 giving details of an advisory system of benchmark scale rates that employers can use to make subsistence payments to employees who incur allowable business travel expenses free of tax and National Insurance contributions.

The new system was implemented on 6 April 2009. It covers benchmark scale rates for day subsistence payments only.

Currently employers are expected to conduct a sampling exercise before HMRC will agree to a particular rate being included within a dispensation.

However with the idea of helping employers HMRC have introduced an advisory system of benchmark scale rates for day subsistence payments that an employer can use without having to carry out a sampling exercise.

Rates have been set for particular day subsistence expenses and employers...