home office travel and subsistence

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• Per Diem Lookup

Frequently asked questions, per diem

What is per diem?

How do I find the per diem rate for (city/county, state)?

What is the difference between non-standard areas (NSA) and standard CONUS locations?

How are the CONUS per diem rates set for NSAs?

How does GSA set boundary lines for where per diem rates apply?

How can a CONUS non-standard area (NSA) receive a special review?

How can I request the establishment of a new NSA?

What if a city is not listed on the CONUS Per Diem website?

Can hotels refuse to honor the per diem rate to federal government employees and federal government contractors?

Is the hotel’s GOV rate the same as the federal per diem rate?

Are lodging taxes included in the CONUS per diem rate?

Are taxes and gratuity (tips) included in the Meals and Incidental (M&IE) expense rate?

What is considered an incidental expense?

How often is a study conducted on the M&IE expense rates?

What is the M&IE reimbursement rate during the first and last travel day?

Can I combine the lodging and M&IE per diem rates ("mix and match") in order to get a nicer hotel room or spend more on meals?

Do I need to provide receipts?

What do I do if there are no hotels available at per diem?

Do I receive a meal reimbursement for day travel away from my regular duty station?

How much per diem can I pay a contractor?

How much can a trucker deduct for meals per day?

Per diem is an allowance for lodging, meals, and incidental expenses. The U.S. General Services Administration (GSA) establishes the per diem reimbursement rates that federal agencies use to reimburse their employees for subsistence expenses incurred while on official travel within the continental U.S. (CONUS), which includes the 48 contiguous states and the District of Columbia. The U.S. Department of Defense (DOD) establishes rates for travel in non-foreign areas outside of CONUS, which includes Alaska, Hawaii, and U.S. territories and possessions. The U.S. Department of State establishes rates for travel in foreign areas. For more information on rates established by DOD and the State Department visit travel.dod.mil and aoprals.state.gov .

Please visit www.gsa.gov/perdiem  to find the rates. Click on a state on the map to view that state's rates or enter the location in the search box. Even though some cities are listed for your lookup convenience, not all cities can or will be listed. To look up the county a destination is located in, visit the Census Geocoder . If neither the city nor county you are looking for is listed on the GSA per diem rate page, then the standard CONUS rate applies.

Non-standard areas (NSAs) are frequently traveled by the federal community and are reviewed on an annual basis. Standard CONUS locations are less frequently traveled by the federal community and are not specifically listed on our website.

Per diem rates are set based upon contractor-provided average daily rate (ADR) data of local lodging properties. The properties must be fire-safe and have a FEMA ID number. The ADR is a travel industry metric that divides room sales rental revenue by the number of rooms sold. All rates are evaluated to ensure that they are fair and equitable in the GSA and Office of Management and Budget approval process. For more detailed information, visit the Factors Influencing Lodging Rates page.

5 U.S.C § 5702 gives the Administrator of the U.S. General Services Administration (GSA) the authority to establish the system of reimbursing Federal employees for the subsistence expenses (lodging, meals, and incidentals) of official travel. The law governs how GSA sets rates today, and allows the GSA Administrator to establish locality-based allowances for these expenses with a reporting requirement back to Congress. The law was established to protect Federal employees by fairly reimbursing them for travel expenses. In addition, if a Federal employee cannot find a room within the established per diem rates, the travel policy allows the agency to reimburse the actual hotel charges up to 300 percent of the established per diem rates.

The per diem program has several standards that it follows in its systematic structured per diem methodology. The first level is having a "standard rate" that applies to approximately 85 percent of counties in the continental United States.

It is GSA's policy that, if and when a Federal agency, on behalf of its employees, requests that the standard rate is not adequate in a specific area to cover costs of travel as intended by the law, GSA will study the locality to determine whether the locality under study should become a "non-standard area." If the study recommends a change, a change will be implemented as deemed appropriate. GSA has implemented a process to review and update both the standard and non-standard areas annually.

The standard "boundary line" for where non-standard areas apply is generally one county. This is the case for approximately 85 percent of the non-standard rates that GSA sets. However, in some cases, agencies have requested that the rate apply to an area larger than one county, such as a metropolitan area. In a very small number of cases, an agency can and has requested that a rate apply to just a city and not the entire county. In some rural areas, a rate sometimes applies to more than one county due to lack of an adequate data sample to set a rate otherwise.

GSA uses the Federal Information Processing Series (FIPS) code standard for its apply areas. While GSA often uses ZIP codes to select hotel data samples, the apply area is coded by a FIPS code, unless a Federal agency only wants the rate to apply to certain ZIP codes. These codes are managed by the American National Standards Institute (ANSI) to ensure uniform identification of geographic entities through all federal government agencies.

In order for GSA to conduct a "special" review of a non-standard area (NSA) during the current fiscal year, a Federal Agency Travel Manager or an equivalent individual in grade or title must submit a signed letter on agency letterhead or stationery stating that the present per diem rate is inadequate. The request should contain the following information:

• The geographical areas you want us to study, especially ZIP codes.
• The property names (including addresses, ZIP codes, and rates) where your federal travelers stay while on temporary duty travel and those properties (including addresses, ZIP codes, and rates) that will not honor the federal lodging per diem rate.
• The number of times actual expenses were used and/or federal travelers had to use another lodging facility to stay within the maximum allowable lodging per diem rate, which resulted in additional transportation expenses (rental car, taxi) being incurred.

All valid requests postmarked no later than 12/31 will be eligible for this review. All valid requests received after 12/31, but before 4/1 will be evaluated during the following fiscal year's annual review cycle. After all the requirements are submitted, GSA will obtain updated data from our contractor to determine whether a per diem rate should be increased, decreased or remain unchanged. We will conduct no more than one "special" review for a particular NSA annually.

Letters should be sent to: General Services Administration, Office of Government-wide Policy, 1800 F St. NW., Washington, DC 20405. For more direct service, please also scan and email your request (a signed letter on agency letterhead must be attached) to [email protected] .

The procedure and the request deadline are the same as FAQ #6. However, requests received after 3/31 will not be included in the following fiscal year's annual review cycle because the annual review will have already begun.

If a city is not listed, check to ensure that the county within which it is located is also not listed. Visit the Census Geocoder to determine the county a destination is located in. If the city is not listed, but the county is, then the per diem rate is the rate for that entire county. If the city and the county are not listed, then that area receives the standard CONUS location rate.

Hotels are not required to honor the federal per diem rates. It is each property’s business decision whether or not to offer the rate. Hotels also may or may not choose to extend the rate to other individuals, such as government contractors.

Hotels sometimes offer a "GOV" rate, which might be different than the federal per diem rate. If it is higher, you need to receive approval for actual expense prior to travel in order to receive full reimbursement. It is the traveler’s responsibility to know the federal per diem reimbursement rates, and should not assume a GOV rate is the same as the federal per diem rate. See the FTR Chapter 301, Subpart D-Actual Expense and follow your agency's guidelines.

Lodging taxes are not included in the CONUS per diem rate. The Federal Travel Regulation 301-11.27 states that in CONUS, lodging taxes paid by the federal traveler are reimbursable as a miscellaneous travel expense limited to the taxes on reimbursable lodging costs. For foreign areas, lodging taxes have not been removed from the foreign per diem rates established by the Department of State. Separate claims for lodging taxes incurred in foreign areas not allowed. Some states and local governments may exempt federal travelers from the payment of taxes. For more information regarding tax exempt status, travelers should visit the State Tax Forms page.

Yes, the meals and incidental expense (M&IE) rate does include taxes and tips in the rate, so travelers will not be reimbursed separately for those items.

The Federal Travel Regulation Chapter 300, Part 300-3 , under Per Diem Allowance, describes incidental expenses as: Fees and tips given to porters, baggage carriers, hotel staff, and staff on ships.

An M&IE study has traditionally been conducted every three to five years. Based upon the recommendations of the Governmentwide Travel Advisory Committee, GSA began reviewing rates every three years starting with rates for FY 2016.

On the first and last travel day, Federal employees are only eligible for 75 percent of the total M&IE rate for their temporary duty travel location (not the official duty station location). For your convenience, the M&IE breakdown page has a table showing the calculated amount for the "First and Last Day of Travel."

For federal employees, the Federal Travel Regulation (FTR) does not make a provision for "mixing and matching" reimbursement rates. The lodging per diem rates are a maximum amount; the traveler only receives actual lodging costs up to that maximum rate. Therefore, there is no "extra" lodging per diem to add to the M&IE rate. Likewise, the M&IE per diem cannot be given up or transferred to lodging costs. See FTR 301-11.100 and 301-11.101 for more information.

For any official temporary travel destination, you must provide a receipt to substantiate your claimed travel expenses for lodging and receipts for any authorized expenses incurred costing over $75, or a reason acceptable to your agency explaining why you are unable to provide the necessary receipt (see Federal Travel Regulation 301-11.25 ).

You may ask your agency to authorize the actual expense allowance provision. The Federal Travel Regulation (FTR) 301-11.300 through 306 notes that if lodging is not available at your temporary duty location, your agency may authorize or approve the maximum per diem rate of up to 300% of per diem for the location where lodging is obtained. You should also ensure you have checked www.fedrooms.com to confirm there are no rooms available at per diem in the area where you need to travel.

According to the Federal Travel Regulation (FTR), travelers are entitled to 75% of the prescribed meals and incidental expenses for one day travel away from your official station if it is longer than 12 hours. Please see FTR 301-11.101 .

GSA establishes per diem rates and related policies for federal travelers on official travel only, and cannot address specific inquiries concerning the payment of contractors. If the contractor is on a federal contract, check with the contracting officer to see what is stated in their contract. Contractors should also check the travel regulations of their company.

GSA establishes per diem rates, along with its policies for federal employees on official travel only. Truck-related questions should be addressed either to the Department of Transportation ( www.dot.gov ) or the Internal Revenue Service ( www.irs.gov ).

PER DIEM LOOK-UP

1 choose a location.

Error, The Per Diem API is not responding. Please try again later.

No results could be found for the location you've entered.

Rates for Alaska, Hawaii, U.S. Territories and Possessions are set by the Department of Defense .

Rates for foreign countries are set by the State Department .

2 Choose a date

Rates are available between 10/1/2021 and 09/30/2024.

The End Date of your trip can not occur before the Start Date.

Traveler reimbursement is based on the location of the work activities and not the accommodations, unless lodging is not available at the work activity, then the agency may authorize the rate where lodging is obtained.

Unless otherwise specified, the per diem locality is defined as "all locations within, or entirely surrounded by, the corporate limits of the key city, including independent entities located within those boundaries."

Per diem localities with county definitions shall include "all locations within, or entirely surrounded by, the corporate limits of the key city as well as the boundaries of the listed counties, including independent entities located within the boundaries of the key city and the listed counties (unless otherwise listed separately)."

When a military installation or Government - related facility(whether or not specifically named) is located partially within more than one city or county boundary, the applicable per diem rate for the entire installation or facility is the higher of the rates which apply to the cities and / or counties, even though part(s) of such activities may be located outside the defined per diem locality.

The rules on travel and subsistence: a long and winding road

Employment tax.

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As our working patterns shift and more of us move to hybrid working, what impact will this have on claiming tax relief for travel and subsistence expenses?

What is the issue?

While travel and subsistence is an area of compliance that seems straightforward on the face of it, it can actually be extremely complex for employers to understand and get right.

What does it mean for me?

Key considerations include rules concerning permanent and temporary workplaces, ordinary commuting and working from home. Make sure your policies are clear on what travel and subsistence expenses employees can claim.

What can I take away?

With the move to widespread hybrid working, we expect to see HMRC increasing its focus on these types of travel and subsistence expenses.

The coronavirus pandemic has significantly changed the way we work. Homeworking has become the norm for many more employees who previously spent all or almost all of their time in offices. Millions of us are now working from home for two or three days each week and spending the rest of the working week in the office. Homeworking and hybrid working appear to be here to stay.

That all sounds familiar and straightforward but the nub of the problem is that, for travel and subsistence expenses, even though more employees work remotely and/or are much more mobile than they used to be, the current tax rules covering employee travel and subsistence have not changed substantively since April 1998.

It was widely hoped back in 2016, when the last review of the travel and subsistence rules took place, that some of the shortcomings in the rules might be addressed. But the fact they were not should come as no real surprise, as the 1998 amendment itself aimed to change rules that had dated back some 140 years.

While travel and subsistence is an area of compliance that seems straightforward on the face of it, it can actually be extremely complex for employers to understand and get right. It is no coincidence that HMRC has issued a guidance booklet with over 70 pages to help explain the rules, and that it focuses on travel and subsistence during its reviews of employer records. 

In the past, HMRC has undertaken detailed reviews of situations where employees have a workplace at home but also another elsewhere (such as their employer’s headquarters) and the employer meets the cost of journeys between their home and the other workplace; or where the employer is paying travel and subsistence expenses for what they believe is a move covered under the ‘detached duty’ rules allowing for the amounts to be paid tax free. With the move to widespread hybrid working, we expect to see HMRC increasing its focus on these types of travel and subsistence expenses.

Within the current system, there are two main things to bear in mind relating to travel and subsistence.

The first (under the Income Tax (Earnings and Pensions) Act (ITEPA) 2003 s 337) is that tax relief is provided for ‘travel in the performance of the duties of the employment’. In other words, relief is given for travel that is an intrinsic part of an employee’s job and may include journeys between two workplaces. This rule is generally well understood by employers and often applied correctly in practice, but this could change going forward as more employees work from home and employers incorrectly conclude that their employees’ homes are workplaces for tax purposes.

However, it is in relation to the second rule (under ITEPA 2003 s 338) – which provides tax relief for necessary journeys to workplaces that employees must attend for work purposes, apart from those amounting to ‘ordinary commuting’ – that problems most often arise.

Key terms and considerations

The key terms and considerations needed to understand the rules are summarised below. Note that the rules for subsistence are similar to those for travel. If a business journey is allowable for tax purposes, the subsistence cost attributable to that journey generally is also allowable, unless there are issues around excessive expenditure, dual-purpose trips, and round sum or benchmark allowances.

Travel and subsistence expenses which attract tax relief and satisfy the exemption for paid or reimbursed expenses (ITEPA 2003 s 289A) do not need to be reported to HMRC.

Any travel expenses paid by the employer which do not attract tax relief, and which are not exempted by ITEPA 2003 s 289A, will (depending on the circumstances and subject to a PAYE Settlement Agreement being in place to cover such costs) either need to be:

• reported and dealt with at the tax year-end on forms P11D and P11D(b);
• reported and subjected to tax and Class 1 National Insurance Contributions (NIC) under PAYE at the time of payment; or
• reported and dealt with at the tax year-end on forms P11D for tax purposes and subjected to Class 1 NIC under PAYE at the time of payment.

HMRC penalties for non-compliance can be costly. For example, if incorrect P11Ds are filed negligently, a penalty of up to £3,000 per form can be levied by HMRC (although normally only in the most serious cases).

It could also mean that employers are liable for any tax and NIC that has been underpaid, potentially on a grossed-up basis, plus late payment interest. This can get expensive and large settlements have been seen on HMRC compliance reviews covering travel and subsistence expenses, particularly for large businesses. Settlements are often in relation to homeworkers having another permanent workplace and being paid for their travel expenses between their homes and those permanent workplaces; and travel from home to places which are not considered to be a temporary workplace.

1. Permanent workplace

A ‘permanent workplace’ is considered to be somewhere that an employee works regularly to perform their duties of employment. In many instances, it can be clear whether or not somewhere is an employee’s permanent workplace and, therefore, whether a journey to it can be deemed ordinary commuting. It is also possible for an employee to have more than one permanent workplace at the same time.

Travel to or from a permanent workplace and an employee’s home is generally treated as private rather than business travel, and so tax relief is not due on any related costs that are paid or reimbursed by an individual’s employer.

Necessary travel which takes place between one permanent workplace and another while an employee performs their duties of employment during the working day is treated as business travel and attracts tax relief.

2. Temporary workplace

A ‘temporary workplace’ is somewhere the employee attends to perform a task of limited duration or for a temporary purpose. So even if they attend it regularly, it may still not be classed as a permanent workplace.

There is, however, a special rule which treats a workplace that would otherwise be a temporary workplace as a permanent workplace, where an employee spends or is likely to spend more than 40% of their working time at that workplace over a period that lasts or is likely to last more than 24 months (known as the ‘24 month/40% rule’).  

Bear in mind that the 24 month/40% rule treats locations that would otherwise be ‘temporary workplaces’ as ‘permanent workplaces’. If the workplace is not temporary in the first place (as it does not meet the definition laid out in the Employment Income Manual at EIM32075), the workplace would already be treated as a permanent workplace.

Travel to or from a temporary workplace and an employee’s home is generally treated as business rather than private travel; and so tax relief is due on any related costs that are paid or reimbursed by an individual’s employer, unless it is substantially the same journey in which case no deduction is allowable (ITEPA 2003 s 338(2)). This is not often considered by employers and very few expenses policies ever have this covered.

Such distinctions can be confusing – and as highlighted above, this is one of the areas of travel and subsistence on which HMRC focuses its attention. Employers often fail to consider the task involved or the purpose for working at a given location, which is what the legislation requires.

The employee’s attendance is not in question; the issue is whether the task itself will be undertaken for a limited duration or whether it is performed for a temporary purpose. The trouble is that many employers fail to look too deeply at the matter and simply consider the ‘24 month/40%’ rule, without first considering whether the workplace is capable of being a temporary workplace.

HMRC may ask for contracts, diaries and job descriptions in order to determine whether the locations visited meet the definition of a ‘temporary workplace’. Covid-19 has also presented a particular issue in that HMRC’s view is that the clock remained ticking even when government gave instructions to work from home where possible, so many employers are likely to find the 24 month period has expired during the last few years while employees have been working from their homes.

It should also be remembered that the word ‘task’ is not defined in the legislation. As a result, the normal dictionary definition applies. Here a ‘task’ is something specific; for example, a piece of work, rather than a group of things to do, which is the nature of a job more generally.

3. Ordinary commuting

For most employees, ‘ordinary commuting’ is the journey they make most days between their home and permanent workplace. Travel and subsistence expenses would normally be taxable here if the costs of ordinary commuting were paid for or reimbursed by their employer, or if travel facilities were provided.

But for some staff, the situation is more complicated. For example, if the journey to a temporary location is broadly the same as an employee’s ordinary commute to their permanent workplace, tax relief would be denied on the basis that the journey is normally treated as private travel.

This rule applies generally if the journey is in the same direction or on the same route, and amounts to less than 10 miles extra each way than the normal commute. This area is rarely explained in most employers’ travel and expenses policies but is again something that HMRC is increasingly focusing its energy on, particularly in major towns and cities.

4. Working from home

A key consideration when moving to a homeworking arrangement is whether the employer will meet the cost of the employee’s travel between their home and the office when they do travel into the office. This is of particular relevance to hybrid working arrangements.

The tax and NIC treatment of employees’ travel expenses can be complex and is particularly difficult to apply practically to modern working practices, such as hybrid working.

HMRC recently updated its guidance covering employees who work from home (EIM01471) to cover hybrid working. It now includes ‘Travel in the performance of the duties: travel to and from home where it is a place of work’ at EIM32370. The clear challenge with hybrid working is that when employees do travel into the office, often the statutory conditions in ITEPA 2003 s 337 will not be met for home to be a workplace for tax purposes, and under ITEPA 2003 s 338 the office will remain a permanent workplace.

Employers must therefore be clear when agreeing hybrid or homeworking arrangements which travel and subsistence expenses can be paid tax and NIC free and which cannot. EIM32174 covers ‘Travel for necessary attendance: employees who work at home: a hybrid working: example’.

In rare cases, ITEPA 2003 s 337 may apply, allowing for tax relief between the home (as a workplace) and another permanent workplace, as covered in EIM32370. The problem with applying ITEPA 2003 s 337 to hybrid working is that in many cases the location of the home isn’t dictated by the requirements of the job. HMRC notes: ‘For most people, the place where they live is a matter of personal choice. So the expense of travelling from home to any other place is a consequence of that personal choice, not an objective requirement of their job.’ The relief in ITEPA 2003 s 337 is therefore unlikely to apply to the majority of homeworking and hybrid working arrangements. It is worth noting that HMRC’s guidance says:

‘Most employers provide all the facilities necessary for work to be carried out at their business premises. So where employees work at home, they usually do so because it is convenient rather than because the nature of the job actually requires them to carry out the duties of their employment there. However, where it is an objective requirement of an employee’s duties to carry out substantive duties at the home address, then his or her home is a workplace for tax purposes.’

ITEPA 2003 s 338 then needs to be considered. This allows tax relief for travel expenses for the necessary attendance at any place in the performance of the duties of employment. To determine whether tax relief is due under s 338 for journeys between an employee’s home and their employer’s business premises, we need to consider whether the employee is travelling to a permanent or temporary workplace (see definitions above).

HMRC often quotes the case of Kirkwood v Evans [2002] EWHC 30 when looking at a ‘working from home’ situation. It concluded that although Mr Evans went to the Leeds office for only one day a week, it was a permanent and continuing part of his duties to do so. The judgment dealt with the situation briefly in a single paragraph, also stating that Mr Evans had conceded that the Leeds office was not his temporary workplace, even though the General Commissioners had concluded it was. The judge justified this view by saying: ‘This attendance was both regular and was not for the purpose of performing a task of limited duration or for some other temporary purpose.’

Perhaps Mr Evans was ill-advised to admit that Leeds was a permanent workplace. It could be argued that he undertook certain specific tasks each time he went there that were of limited duration; namely, delivering work he had performed since his last visit, taking new work with him, and downloading information from a database. On the other hand, HMRC seemed to argue that the word ‘task’ refers to doing these things each week on a continual basis.

There are, of course, also other special rules to consider on top of the above that cover areas relating to international trips, area-based and depot-based employees together with emergency call-outs.

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IRS Tax Tip 2023-15, February 7, 2023

Whether someone travels for work once a year or once a month, figuring out travel expense tax write-offs might seem confusing. The IRS has information to help all business travelers properly claim these valuable deductions.

Here are some tax details all business travelers should know

Business travel deductions are available when employees must travel away from their  tax home  or  main place of work  for business reasons. A taxpayer is traveling away from home if they are away for longer than an ordinary day's work and they need to sleep to meet the demands of their work while away.

Travel expenses  must be ordinary and necessary. They can't be lavish, extravagant or for personal purposes.

Employers can deduct travel expenses paid or incurred during a  temporary work assignment  if the assignment length does not exceed one year.

Travel expenses for  conventions  are deductible if attendance benefits the business. There are special rules for conventions held  outside North America .

Deductible travel expenses include:

• Travel by airplane, train, bus or car between your home and your business destination.
• Fares for taxis or other types of transportation between an airport or train station and a hotel, or from a hotel to a work location.
• Shipping of baggage and sample or display material between regular and temporary work locations.
• Using a personally owned car for business.
• Lodging and  meals .
• Dry cleaning and laundry.
• Business calls and communication.
• Tips paid for services related to any of these expenses.
• Other similar ordinary and necessary expenses related to the business travel.

Self-employed individuals or farmers with travel deductions

• Those who are self-employed can deduct travel expenses on  Schedule C (Form 1040), Profit or Loss From Business (Sole Proprietorship) .
• Farmers can use  Schedule F (Form 1040), Profit or Loss From Farming .

Travel deductions for the National Guard or military reserves

National Guard or military reserve servicemembers can claim a deduction for unreimbursed travel expenses paid during the  performance of their duty .

Recordkeeping

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Hybrid working – What does this mean for travel and subsistence expenses claimed by employees? 

Covid 19 and the associated lockdowns have resulted in home office and hybrid working on a scale which is unprecedented and which is – realistically – here to stay.  This means that for many millions of workers, they may either work primarily from a home office (at their choice) or divide their time between a home office and a traditional workplace (say 2-3 days per week in each).

So what do these new working patterns mean from a travel and expense policy perspective?  Does it change anything?  Or can employers simply continue to reimburse expenses as they ‘have always done’?

Firstly, it is important for employers (and advisors), to recognise that there has been no change to the underlying travel and expense rules since at least the 1990s.  So, in simple terms, this does mean that many concepts and requirements for business expenses to be ‘qualifying’ from a tax perspective are not really ‘adjusted’ to the modern working world.  Particular areas which could cause problems for employers on a going forward basis are:

• Expenses related to ‘detached duty’ (temporary workplace) arrangements
• Travel which is between ‘two workplaces’
• Is something ‘ordinary commuting’

In practice, there is significant overlap between the above issues.

Temporary workplaces – what is the definition?

These are places which workers attend on a limited basis – that is for a period which is less than two years in duration or is purely on a temporary, ad-hoc basis.  This can mean, for example, that someone could attend ‘X’ on an ongoing basis for more than two years, and still in some circumstances have the location regarded as a temporary workplace.

For example, if location ‘X’ involves the worker spending less than 40% of their time in that location (and there is no fixed nature to such trips), this could easily qualify as a temporary workplace in many situations.  In which case, for example, the costs of travel from someone’s home to that location could be paid on a tax-free basis.  However, care needs to be taken in this regard, as in HMRC’s view, it is quite possible for workers to have two (or more) fixed workplaces.  For example:

• What happens if the individual is always required to spend say two set days per week in location ‘X’ and this arrangement is expected to be permanent?
• And what is the position for a non-executive director who only spends one day per month at the company’s premises (i.e. to attend board meetings), with any other duties (preparation etc.) being done at home?

The reality is that HMRC would not normally accept that either of the above situations are ‘temporary workplaces’ from a travel expense perspective.  The fixed nature of the working pattern in (a) above would suggest this is a fixed place of business (despite the 40% requirement not being exceeded), whilst HMRC would argue in (b) that board meetings are ‘always’ expected to take place at that particular location and that this is therefore a permanent workplace innately.

However, what would happen, for example, if because of hybrid working it became standard for most board meetings to be held on a ‘virtual’ basis? Would it then be possible to argue that travel expenses are allowable if say 2-3 board meetings per annum are still held on a face-to-face basis?  The answer is ‘perhaps’ – it is not yet clear how HMRC would treat such situations and it could easily depend upon precise ‘facts & circumstances’ in each particular situation.

Is home office working a clear requirement of a role?  How does this impact the ‘home to office’ commuting position?

Employers may well find that many employees (and indeed their managers or supervisors), may well regard their home office as a ‘permanent workplace’ – and indeed from a common sense perspective, it may well be this.  However, employers need to understand that what one feels about a workplace in an everyday perspective, doesn’t directly impact the tax rules or interpretations.

For example, if an employer has absolute flexibility about home office working and lets employees choose whether they work from the office or at home, this doesn’t automatically mean that the home office is a particular worker’s permanent workplace and the company’s office a ‘temporary or 2nd workplace’.  In many such cases, it may be quite possible for HMRC to argue that:

• The regular company office remains the worker’s permanent workplace; and
• The home office is simply being used as a ‘personal preference’ of the worker.

In this case, any reimbursement of travel expenses by the employer to the worker for travel to the formal office would be a ‘taxable perquisite’ and need to be reported for tax purposes (either via a payroll or potentially as part of a PAYE Settlement Agreement (PSA)).

So what factors does one need to consider in this regard?  In practice, each employer situation may be unique, but factors which need to be considered include:

• Does the worker genuinely need to be based at home?  For example, this might well be appropriate for a travelling sales representative, whose job is to fundamentally visit clients within a particular geographical region.
• What space is available in the office?  Many employers retain extensive office space, for example, which employees can easily book into on a day-by-day basis.
• What does the employment contract (and other employee-related paperwork, e-mails  etc.) indicate is someone’s innate work location?  For example, it may well continue to refer to someone being based at location ‘X’, but having the flexibility to work from other locations where that is acceptable to the line manager.

Whilst it is certainly possible for a home office to be a worker’s permanent workplace (and hence for travel expenses to a company’s office to be allowable business expenses), HMRC have stated that they usually regard home office working as a ‘personal choice’ rather than a business requirement.  Hence employers providing expense reimbursements in this area need to be sure of their position and ensure back-up documentation is in place, in case of a PAYE audit.

Summary and final thoughts

The reality is that as one should perhaps expect, the changing nature of work for many people means that there is still some uncertainty re how modern working will interact with travel and expense rules which were designed in a different time and which are – in many respects – out of date for today’s working patterns.  However, sadly this very fact means that the risks for employers (and advisors) are perhaps greater than ever before and one realistically needs to expect that this will be an area which is of increasing interest to HMRC (via employment tax reviews) over the coming years.  As such, it is important for employers to review their policies and processes in this regard as a matter of urgency to:

• Ensure that key staff are properly aware of (and trained on) the rules and regulations as they apply at the present time
• There is clear, written policies in place re the reimbursement of travel expenses
• Have a clear policy for reviewing any developments in this regard, so that their policies can change and adapt to any new developments in this area

Otherwise, in the case of a PAYE audit, continuing to simply reimburse expenses based on out-dated norms and practices could prove very expensive to a business.

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If you would like to discuss the above and how it may impact you, please contact Robert Salter using the form below.

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Managing business travel expenses

Guide to hmrc subsistence allowance & expenses, what is a subsistence allowance, how do hmrc subsistence rates work.

• The cost of food or drink must be incurred after the business trip has started
• The trip must be beyond their usual commute and be done as part of official business
• The journey must take the employee away from their normal place of work for 5 hours or more

Is meal allowance taxable?

• a meal or beverage is not purchased
• the meal does not constitute additional expenditure
• the “staying with friends or relatives allowance” is claimed
• meals have been taken at home
• meals are provided during a training course, conference or similar activity
• meals are provided on the train or plane and included in the ticket cost

What are the HMRC domestic subsistence allowance rates?

• £5 for travel of 5 hours or more (£10 supplement if travel is ongoing at 8pm)
• £10 for travel of 10 hours or more (£10 supplement if travel is ongoing at 8pm)
• £25 for travel of 15 hours or more (and ongoing at 8pm)

Overnight accommodation rate UK

Meal allowance rates overseas, how does a business report subsistence allowance spend.

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Subsistence expenses: Do you know the rules?

Travel and subsistence expenses are an amount paid out to an employee, by their employer, to cover costs associated with official visits or business travel. These expenses typically include travel, food and drink and lodging, as well as other associated outlay.

Typically the employer will pay the actual amounts expensed by the employee. However, paying subsistence expenses under the flat rate scheme can often appeal to employers and employees alike. These are calculated based on HMRC approved flat-rate amounts and are tax-free.

Subsequently, employees know exactly how much they’ll be paid and employers need not worry about reimbursing the exact cost.

What are the rates for subsistence expenses?

HMRC set benchmark scale rates, which can be used to calculate subsistence payments that are to be made to employees. The rates, which represent the maximum amounts that can be paid tax-free, are as follows:

Minimum journey time = 5 hours / Maximum amount of meal allowance = £5

Minimum journey time = 10 hours / Maximum amount of meal allowance = £10

Minimum journey time = 15 hours (and ongoing at 8pm) / Maximum amount of meal allowance = £25

For these purposes, a meal is deemed to be the combination of food and drink. Where the £5 or £10 rate applies and the qualifying journey continues beyond 8pm, a supplementary rate of £10 can be paid tax-free.

This supplementary amount is expected to cover added and unavoidable expense incurred directly as a result of working late.

Employers can choose to pay out less than the advisory rates, should they deem this to be more appropriate. However, should an employer wish to pay an employee more than the advisory rates, they must first consult HMRC. They must also be able to prove that actual outlay exceeds the benchmark rates.

If a higher amount is paid without prior HMRC approval, the excess is liable to tax and National Insurance contributions.

What is deemed to be qualifying expenditure?

The benchmark rates must only be used to make tax-free subsistence payments, to employees, where all qualifying conditions are met. These conditions are as follows:

• the travel is in the performance of the employee’s duties or to a temporary place of work on a journey that is not ‘ordinary commuting’ (i.e. the normal journey between home and work);
• the employee is absent from their normal workplace, or home, for an uninterrupted period in excess of five hours or ten hours, as appropriate;
• the employee has incurred costs on a meal (food and drink) after the journey has commenced and retained appropriate evidence of their expenditure.

A change to the ‘checking’ rules

Under current rules, employers are required to have a ‘checking’ procedure in place. In other words, the employer must be satisfied that the employee has incurred the outlay for which they are being reimbursed. This is typically done by checking receipts or credit card statements.

The system used by an employer will depend upon the size and nature of the business. Regardless, it should be adequate enough to ensure that expenditure meets the qualifying conditions, only includes allowable items and is not disproportionate.

From 6 April 2019, however, the requirement to implement a checking system will be no more. New legislation, announced at Autumn Budget 2017, will remove the requirement for employers to check evidence of amounts spent when making benchmark scale rate payments.

Instead, employers will only need to carry out checks to ensure that employees are undertaking qualifying travel, before making payment.

What about overseas travel?

Overseas Scale Rates (OSR) are amounts that employers can pay to employees who travel abroad on business. These can also be paid without deducting tax or National Insurance contributions and need not be reported to HMRC. The amounts cover accommodation and subsistence costs. However, they are dependent on the country and city the employee visits, as well as the duration of the visit.

For advice on anything we’ve discussed in this blog, please contact us today to speak to one of our experts.

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Travel and subsistence expenses HMRC

What are travel and subsistence expenses.

Travel and Subsistence expenses refers to the expenses an employee incurs during his official visits or business travel, which includes expenses on travel, meals, hotels, sundry items like laundry and other miscellaneous expenses.

If you are working for an organization, your employer may refund or reimburse these costs to you on producing appropriate bills corresponding to each expense header.

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However, you, as an employee, are entitled for a certain amount based on your rank or designation and you should produce an itemized list of expenses incurred accordingly. In case the expenses under various headers are relatively higher than what your entitlement is, then you would end up paying the balance amount from your own pocket.

If you are an employer, you would need to pay travel costs to your employees and have to pay certain tax, national insurance and reporting obligations to Her Majesty’s Revenue & Customs (HMRC). Travel costs of your employees might cover the following:

• Travel costs depending on your mode of travel I.e. train tickets or flights tickets etc.
• Reimbursement of travel costs.
• Accommodation Costs, in case the employee has to stay overnight at some location.
• Meals and other subsistence expenses like parking charges, tolls, congestion charges etc.

However, you must keep in mind that any expenses that you claim must solely be a part of your business journey and as per HMRC’s definition of HMRC, a business journey is a journey which you take as a part of your job and it is not your daily usual commute to and from your home and workplace and it demands you to travel to different places as a part of your job.

What All You Cannot Claim Under Travel and Subsistence Expenses?

If your job description requires travelling from one place to another, you are entitled to claim the expenses which you have incurred during travelling, however there are certain costs or expenses which do not fall under travel and subsistence expenses and thus you cannot claim these costs from your employer, such as:

Your ordinary daily commute from your home to your permanent workplace, irrespective of number of hours you spend daily while travelling.

However, in case an employee has to go for a business meeting at client location which is 40 kms from his place of stay and his permanent workplace is at a distance of 10 kms from his place of stay. So, if the employee has to report to the office and then go for the meeting, then the entire 50 kms are claimable and not just the extra 40 miles.

• If you have purchased your personal vehicle and are paying certain loan on it - this expense will not come under Travel and Subsistence Expenses and thus you cannot claim for the same.
• Any capital allowance to buy a vehicle - This does not fall under travel and subsistence allowance and thus cannot be claimed.

The basic understanding of travel and subsistence expenses is quite simple, however their tax treatment is not so simple and as a matter of fact, they are a bit complicated. For a general and basic understanding, as per HMRC, employees are entitled for tax free reimbursements for a business journey, however, if you are an employer, you can choose to either pay the employee tax free or the employee can opt for tax-relief on any shortfall through their tax return.

Qualifying and Non-Qualifying Costs : While you apply for travel and subsistence allowance, there are certain costs which are claimable, also called as Qualifying Costs whereas there are certain costs which are non-claimable, also called as Non-Qualifying Costs.

Types of Qualifying Costs:

Mileage Allowance : Under this allowance, usage of private cars, vans or motorcycles for work is considered and HMRC has declared a fixed amount under this allowance which is considered as an approved payment and only this approved payment is claimable. However, if you have incurred over and above the approved payment, you have to pay the difference amount on your own and the balance amount will not come under tax rebate. However, in case your employer does not pay you the approved amount or your allowance is taxed; in that case you claim the entire amount, which you have spent on your travel.

VAT on Mileage Allowance: In case, your company is VAT registered and does not use flat rate VAT accounting, it can claim back the VAT on the fuel element of the mileage allowance .

For Example,

If you have a car with a 1500cc petrol engine, the fuel portion of the mileage rate is 13p per mile (as at June 2016).13p per mile represents the VAT inclusive amount ie 120% (100% plus 20% VAT). So to work out the VAT included, you need to do the following:

13p / 120 * 20 = 2.2p. So you can claim 2.2p in VAT.

But beware, your company will need to show HMRC on request that it has enough VAT receipts to cover the claim.

So for example, if 1,000 miles is claimed in the VAT period, then you will have claimed £22 in VAT (2.2p x 1,000). The fuel receipts will therefore need to total £130 (the VAT inclusive amount - £22/20 *120).

• Temporary Workplace : A workplace is considered as a temporary workplace if you spend less than 40% of your work time there and have spent less than 24 months at the workplace. In case if it applies to you, you can claim the costs incurred at your temporary workplace from your employer.
• In case, if you have to undertake frequent journeys from your place of stay to a different place in order to meet clients or fulfilment of your job duties, you can claim the expenses incurred in the travel, provided the journey or travel is different from your daily journey from your place of stay to your workplace.
• If your job profile demands an emergency call out service, like in case of general practitioners, then you can claim the expenses incurred while doing so. For example: If you have to give certain urgent medical advice to your client over the phone while you prepare to leave for the work, you can claim the cost.
• Travelling is an integral part of your job : In case your job profile demands extensive travelling and if traveling to various locations is an integral part of your job profile, you can claim the expenses incurred while traveling. However, you have to ensure that the place where you travel more frequently should not fall under the category of your permanent workplace.

Hotels and Subsistence Expenses:

Any expenses you have incurred on accommodation, food, drinks and any sundry charges like laundry etc are tax deductible and HMRC might question your bills in case they find it inappropriate or exorbitant in nature. For example, if you have submitted a bill for dinner with a client at The Ivy Restaurant washed down with Crystal Champagne.

For a better understanding, HMRC has published a list of scale rates for subsistence payments to the employees and if claims are paid as per the published scale rate, the payment will be tax and National Insurance free. The published rate are as follows:

• Breakfast Rate : Up to £5 is a tax free claim against the breakfast, however, the point worth an attention here is that it is applicable and valid only if you had your breakfast before 6 am and you are leaving your place of stay much before than the normal usual hours.
• One Meal Rate : In case you are away from your place of stay and workplace for more than 5 hours, then you can be paid one meal rate up to £5.
• Two Meal Rate : In case you are away from your place of stay and workplace for more than 10 hours, then you can be paid two meal rate up to £10.
• Late Evening Meal Rate : In case you leave your work place after 8 pm i.e. much later than the normal usual finish hours.

Travel and Subsistence Cost as an Employer:

As an employer, you have to pay/reimburse your employees travelling and subsistence costs and in this case, you have certain tax, National Insurance and reporting obligations to follow and these includes cost for providing travel, reimbursing travel, accommodation in case your employees have to stay overnight away from their place of stay and subsistence costs like meals, laundry charges etc. And in case, your employees are using public transport, then as an employer in order to cover their public transport costs, you have, yet again, certain taxes, national insurance and reporting obligations to take care of.

In case, your employees are using public transports, its costs include the following:

Season tickets provided for the employees.

In this case, you, as an employer, must inform the HMRC about the costs of the season tickets by filling up the cost on the form P11D . The cost of season tickets need to be added to the full earnings of the employees and Class 1 National Insurance (not the PAYE Tax) should be deducted through the payroll.

Season tickets cost reimbursed to the employees.

In case, you are in an arrangement where your employees buy their own tickets and you reimburse its cost or you cover the cost of the season tickets either by an additional allowance or in form of increased salary. This is counted as an earnings so as an employer, you need to add the cost to the employees total earnings and then deduct the tax and Class 1 National Insurance through the payroll.

Loans made to employees to buy season tickets.

In case, you have given any loan to your employees to buy season tickets, it should be considered like any other loan given to the employees because as an employer, if you are providing loans to your employees or any of their close relatives, you have certain National Insurance and reporting obligations. However, there are certain loans like Beneficial Loans, which are interest free.

Contributions to subsidized or free public bus transport.

However, in case, as an employer if you are contributing towards a subsidised or free public bus transport, you neither have to report anything to the HMRC nor you have to pay any tax or National Insurance on these costs. For example, if you have contributed in financing a bus route in order to reduce the cost of travel for your employees from their place of stay to the workplace, you are under no obligation to pay any tax or national insurance number or to report anything to HMRC.

Changes to Travel and Subsistence Expenses:

It was in the summers of the year 2015 when HMRC declared its view on Employment Intermediaries and Tax Relief for Travel and Subsistence and the consultation was basically to understand who is eligible for travel and subsistence expenses and the target people were those who are employed through a third party or an intermediary such as an agency, umbrella company or limited company. However, the changes implemented post the consultation did not affect sole traders and employees and the new rules were applicable from 06th April2016.

Conclusion:

After new rules were applicable post 06th April 2016, claiming travel and subsistence expenses under HMRC has become more tedious, especially for those who are employed through an intermediary body like an agency, umbrella company or limited company. At times, you might spend quite a small amount on your business travel and subsistence expenses and given the complexities of the reimbursement process, you might be wondering if it’s even worthwhile to undergo such a tedious process. However, not every time your expense amount is going to be a small one and thus you need to put certain process in place so that your claims are well taken care of and they are filed and reimbursed well in time.

And as they say, it is always better to channelize your energy and focus towards something you are good at while allocate rest of the work to those who are good at it. So, when it comes to hiring an established accounting firm who has not only years of experience but also has a well read and experienced team of chartered accountants and professionals, first name which comes to the mind is DNS Accountants.

They, as an accounting organization, have years of experience in accounting field and with the help of their experienced team of chartered accountants and other professionals, they have been helping individuals ( sole traders) employers and employees in timely reimbursement of their travel and subsistence expenses cost and while they do so ,they ensure that all obligations toward tax, reporting to HMRC and National Insurance is timely taken care of.

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Travel and Subsistence for Directors and Employees

Travel and subsistence expenditure incurred by or on behalf of employees gives rise to many problems.

We highlight below the main areas to consider in deciding whether tax relief is available on travel and subsistence.

Employees with a Permanent Workplace

Many employees have a place of work which they regularly attend and make occasional trips out of the normal workplace to a temporary workplace. Often an employee will travel directly from home to a temporary workplace and vice versa.

An employee can claim full tax relief on business journeys made.

Business journey

A business journey is one which either involves travel:

• from one place of work to another or
• from home to a temporary workplace or
• to home from a temporary workplace.

Journeys between an employee’s home and a place of work which he or she regularly attends are not business journeys. These journeys are ‘ordinary commuting’ and the costs of these have to be borne by the employee. The term ‘permanent workplace’ is defined as a place which the employee ‘regularly’ attends. It is used in order to fix one end of the journey for ordinary commuting. Home is the normal other end of the journey for ordinary commuting.

Subsistence payments

Subsistence includes accommodation and food and drink costs whilst an employee is away from the permanent workplace. Subsistence expenditure is specifically treated as a product of business travel and is therefore treated as part of the cost of that travel.

Anti-avoidance

Some travel between a temporary workplace and home may not qualify for relief if the trip made is ‘substantially similar’ to the trip made to or from the permanent workplace.

‘Substantially similar’ is interpreted by HMRC as a trip using the same roads or the same train or bus for most of the journey.

Temporary postings

Where an employee is sent away from his permanent workplace for many months, the new workplace will still be regarded as a temporary workplace if the posting is either:

• expected to be for less than 24 months, or
• if it is expected to be for more than 24 months, the employee is expected to spend less than 40% of his working time at the new workplace.

The employee must still retain his permanent workplace.

Site-based Employees

Some employees do not have a normal place of work but work at a succession of places for several days, weeks or months. Examples of site-based employees include construction workers, safety inspectors, computer consultants and relief workers.

A site-based employee’s travel and subsistence can be reimbursed tax free if the period spent at the site is expected to be, and actually is, less than two years.

There are anti-avoidance provisions to ensure that the employment is genuinely site-based if relief is to be given. For example, temporary appointments may be excluded from relief where duties are performed at that workplace for all or almost all of that period of employment. This is aimed particularly at preventing manipulation of the 24 month limit through recurring temporary appointments.

Other Employees with no Permanent Workplace

Travelling appointments.

For some employees, travelling is an integral part of their job. For example, a travelling salesman who does not have a base at which he works, or where he is regularly required to report. Travel and subsistence expenses incurred by such an employee are deductible.

Home based employees

Some employees work at home occasionally, or even regularly. This does not necessarily mean that their home can be regarded as a place of work. There must be an objective requirement for the work to be performed at home rather than elsewhere.

This may mean that another place becomes the permanent workplace for example, an office where the employee ‘regularly attends’. Therefore any commuting cost between home and the office would not be an allowable expense. But trips between home and temporary workplaces will be allowed.

If there is no permanent workplace then the employee is treated as a site-based employee. Thus all costs would be allowed including the occasional trip to the employer’s office.

The home may still be treated as a workplace under the objective test above. If so, trips between home and any other workplace in respect of the same employment will be allowable.

How we can help

Full tax relief can be given for travel and subsistence costs but there are borderline situations.

We can help you to decide whether an employee can be paid expense payments which are covered by tax relief and do not result in a taxable benefit.

Please note that if you do make payments for which tax relief is not available, there may be PAYE compliance problems if the payments are made free of tax.

Please contact us if you require advice whether payments can be made to employees tax free.

Related Items

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Homeworking and Tax Relief for Employees

Companies – Tax Saving Opportunities

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Simplified expenses if you’re self-employed

HMRC Penalty Minimisation

What can i claim for travel and subsistence.

• limited company
• self employed
• sole trader
• tax deductions
• taxable expenses

For both self-employed and limited company directors or employees, there is one thing in common, any expenses must be wholly and exclusively business related. This applies all the way through. Combined business and personal travel or subsistence expenses are not allowed. You must always deduct any non-business element.

Self Employed

These expenses qualify:.

• Travel for work outside the normal commute.
• Food and drink during the day on journeys outside the normal pattern of work.
• Overnight accommodation on work journeys.
• Dinner and breakfast when staying overnight.

These expenses don’t:

• Normal commute to and from base of work.
• Food and drink on journeys as part of the normal pattern of work.
• Parking fines, speeding tickets and other penalties.
• Travel costs not exclusively for work

The first thing you need to think about is your base of work, so that you can work out what is your ordinary commute. If you rent working space anywhere then it is generally straightforward as that will be your base of work. If you mainly work from home then that will usually be your base. If you don’t rent space and are generally out and about e.g. joiner, then your base might also be home. This is particularly true if you are claiming use of home as an office as part of your expenses.

You can’t include any expenses for your journey between your home and base of work as this is considered to be part of your ordinary commute. Other travel outside the ordinary commute is generally allowed provided it is wholly and exclusively for work purposes. You can claim motor expenses either by mileage or full cost (more on this in a future post). You can also claim other travel expenses such as airfares, rail, taxis, bus, congestion charge, toll charges.

You can’t claim for penalties and fines, so no speeding or dodgy parking. You also can’t claim for Oyster card top-ups if you also use the card for personal travel.

Everyone must eat to live, says the tax office, which means that in general you can’t include your day to day meals as a business expense. However, there is recognition that meals while out and about travelling can end up costing more. It all comes down to whether the journey is one that you make infrequently and outside your normal pattern of work?

If the travel is part of your normal pattern of work then you can’t have any meals during the day e.g. a joiner travels and works out and about at various client sites. The travel costs are allowable but the subsistence is not because it is part of the normal work pattern.

If the journey is more of a one-off and not part of the normal work pattern then you can include meal expenses during the day e.g. web designer working from home can include both travel and meals costs for a whole day out at a conference.If your business requires a trip with an overnight stay then you can claim for the cost of the accommodation and reasonable expenses for the evening meal and breakfast.

Beware anything claimed for locations too close to your base of work might not be considered to be subsistence. Also bear in mind that the HMRC guidance says reasonable costs.

Beware alcohol is not subsistence unless it is purchased with a meal and even then it must be reasonable e.g. one drink or half a bottle of wine.

Limited Company- Directors and employees

• Travel other than commute to and from permanent workplace.
• Food and drink on work journeys outside normal commute actual or day rates.
• Dinner and breakfast when staying overnight
• Normal commute to and from permanent workplace.
• Travel costs not exclusively for work e.g. top up of travel card also used for non-work.

As a limited company director, it is different to being self employed. You are considered an employee in terms of expenses, even if you do not run a payroll scheme. In this capacity, you are effectively claiming your travel and subsistence expenses from the company and being reimbursed. In practise, if you are a one-person limited company you are probably not making a physical expenses claim, but you still need to abide by the same rules.

An employee has a permanent workplace and can actually have more than one permanent workplace. Anywhere that you work regularly e.g. at least once a week, on a long-term basis is a permanent workplace. Travel to and from your permanent workplace is classed as your ordinary commute.

If you are going somewhere to carry out a short-term task then it is a temporary workplace. If the task you are going to do lasts more than 2 years plus you are spending more than 40% of your time there, it becomes a permanent workplace and part of the ordinary commute ( see HMRC ).

The rules relating to temporary and permanent workplaces are actually quite complicated, so if your situation is not straightforward e.g. some contractors, then it is worth having a specific chat with your accountant. HMRC has also produced a guide for employers that gives further details 490 Employee Travel.

Travel costs for the ordinary commute to and from your permanent workplace are not allowed. Other travel outside the ordinary commute is generally allowed provided it is wholly and exclusively for work purposes. You are allowed travel costs to a temporary workplace where it costs you more than your normal commute.

You can claim motor expenses either by mileage or full cost. You can also claim other travel expenses such as airfares, rail, taxis, bus, congestion charge, toll charges.

Again HMRC generally follows the eat to live rule, however meal expenses for employees are allowed where they are part of the necessary travelling in the course of the job. This does give a bit more leeway than for a sole trader. However, this is an extremely subjective area and certainly not black and white.

Lunch bought at motorway services or a train station for a one-off journey is more than likely OK as you are obviously travelling and having to pay extra because of it. However, the more the journey resembles your normal pattern of work, the less likely you are to be able to claim the expenses without potentially incurring a personal benefit-in-kind. Beware as with self-employed, alcohol is not subsistence unless it is purchased with a meal and even then, it must be reasonable e.g. one drink or half a bottle of wine.

Meal expenses can be charged as they are incurred, based on the actual receipt amount.

HMRC has benchmark scale rates for subsistence expenses that can be used instead. These benchmark rates can be useful if you are going to be working away a lot of the time as it can simplify things and does not require processing so many individual receipts.

Remember you can only use one scheme or the other. If you are going to use actual subsistence expenses then you must save receipts and if you are going to use benchmark rates then you must apply to HMRC first.

If your business requires a trip with an overnight stay then you can claim for the cost of the accommodation and reasonable expenses for the evening meal and breakfast. Beware anything claimed for locations too close to your base of work might not be considered to be subsistence. Also bear in mind that the HMRC guidance says reasonable costs.

The basics to remember across the board are business costs only and generally only food if you are not in your normal pattern of work or are staying overnight.

Please contact us to discuss how we can help you with your business expenses.

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Maximising Tax Deductions: Allowable Expenses for Sole Traders

Do I need travel insurance for my summer vacation? It's complicated.

• Travel insurance can be complicated, but it's worth it if you have travel expenses that insurance would cover.
• You might not need travel insurance if you're taking a driving vacation and staying in a place where lodging is free.
• If you're leaving the country, you'll likely need travel insurance.

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If you're planning to travel somewhere this summer, you're probably thinking of buying travel insurance.

Kingsley Hopkins is. He's headed to Portugal and Iceland with his girlfriend, and he wants to make sure he's covered for things like medical emergencies or trip disruptions, "or if a volcano erupts," he said.

Check out   Elliott Confidential , the newsletter the travel industry doesn't want you to read. Each issue is filled with breaking news, deep insights, and exclusive strategies for becoming a better traveler. But don't tell anyone!

But getting the right travel insurance can be complicated. There's no one-size-fits-all policy, and Hopkins, an assistant editor at a book publishing company in New York, has been spending a lot of time thinking about how to protect his summer vacation.

Learn more: Best travel insurance

Chances are, so have you.

Why finding the right travel insurance is so hard

Most surveys suggest this will be a record summer for travel. How much of a record? Demand is so high that some airlines are afraid they will run out of planes. Now that's busy.

At the same time, danger and uncertainty are lurking everywhere – wars in Europe and the Middle East, the usual slate of natural disasters like hurricanes and maybe a volcano or two. It's no wonder people are giving some serious thought to insurance. 

Older travelers are particularly worried. And they should be, said PK Rao, CEO of INF Visitor Care . Claims by travelers over age 50 spike during the summer months.

Warning: American tourists are being profiled. Don't be one of them.

Try this pro trick for an affordable and stress-free summer vacation

"According to our claim data, medical emergencies tend to uptick during the summer, especially for those going on trips that involve outdoor activities," he said.

But there are so many choices out there, including credit card coverage, medical evacuation membership programs and stand-alone travel insurance. What should you get?

You need peace of mind 

But don't just reflexively start shopping for a travel insurance policy this summer. Instead, look for peace of mind – knowing that if something goes wrong, you'll be taken care of.

"Knowing you're protected from unforeseen travel mishaps – like delays, lost baggage and even medical emergencies – can make the trip that much more enjoyable,” said Daniel Durazo, a spokesman for Allianz Partners USA .

As it turns out, there are several ways to get the peace of mind you need. And there are times when you can safely skip travel insurance.

This is when you don't need insurance

Here's when you can skip travel insurance, according to experts:

◾ If you already have coverage. "You may already have travel coverage through your benefits at work, your credit card, or through group benefits with an organization," said Jiten Puri, CEO of PolicyAdvisor.com. If you do, there's no need to buy more coverage. You're all set.

◾ If you're not traveling far. If you're taking a driving vacation and staying in a place where lodging is free, like a relative's sofa, then there's not much to insure. "If you already have health insurance, it may cover you for a domestic trip, so you don't need to think about health insurance coverage," said Joe Cronin, CEO of International Citizens Insurance .

◾ If your trip isn't insurable. Traditional travel insurance covers conventional trips with prepaid, nonrefundable components like airline tickets and hotel stays. You might find that you either already have coverage through your medical insurance, or the trip is essentially uninsurable.

So think twice before saying "yes" to optional travel insurance that your online travel agency may offer you when you're booking a trip. You might not need it.

Here's when you need travel insurance

But most travelers should consider some kind of travel insurance coverage this summer. Here's when you need the extra coverage:

◾ If you have travel expenses that insurance would cover. "If you have many prepaid, nonrefundable expenses, it's best to take out travel insurance," said Lauren Gumport, a spokeswoman for Faye Travel Insurance ."This includes things like flights, hotel rooms, tickets and activities." The more conventional your vacation, the likelier travel insurance is to cover almost every aspect of your summer vacation.

◾ If you're leaving the country. "Your regular medical insurance might not extend coverage beyond your home borders," said John Rose, chief risk and security officer at ALTOUR . Also, many countries require travel insurance for entrance. They include Bermuda, Qatar, Sri Lanka, and some European countries.

◾ If you can't afford to lose your trip. "When considering travel insurance for your summer trip, evaluate whether you can afford to lose your vacation investment due to unforeseen circumstances like illness, weather disruptions, or emergencies," explained Robert Gallagher, president of the US Travel Insurance Association (USTIA). "Can you afford the financial risk if you miss your cruise departure because of covered flight delays? What if you have to cut your trip short because of illness?"  

One of the most common mistakes travelers make is assuming their credit card will cover them. For example, I found that my credit card only covered my rental car as secondary insurance, which made it completely useless when I rented a car in Tampa recently. I had to buy a standalone policy from Allianz to cover the vehicle.

Should you repeat your vacation? Let's settle this once and for all.

Junk fees: Travelers are drowning in junk fees during the summer of surcharges

How one traveler insured his summer vacation

So, how did Hopkins handle his travel insurance needs? Well, as I mentioned – it's complicated.

Hopkins said he always buys some travel insurance before he takes a trip, "but how much, and what I cover, varies," he explained.

He decided that his path to peace of mind in this case was to spend a few extra dollars: He made fully refundable flight and hotel reservations, just in case something went wrong. That would eliminate a lengthy claim with his travel insurance company or credit card.

But he still needed at least $50,000 in medical coverage with emergency evacuation because of his active schedule.

"We’re going to be doing a lot of hiking in Iceland," he said. "And you just never know." 

At the beginning of the year, he decided to buy an annual Medjet Horizon plan, a membership that would get him from a hospital in Portugal or Iceland to a hospital at home, in case something happened. 

For insurance, Hopkins checked TravelInsurance.com to find an affordable travel insurance policy. He found coverage through Trawick International that pays up to $50,000 in medical expenses and up to $200,000 for an evacuation.

"I’ve heard good things about them," he said. "Hopefully, we won’t need any of it."

How do I insure my trips?

I'm on the road about 360 days a year, so I'm always thinking about peace of mind. I currently use a Wells Fargo credit card with lots of travel benefits, and I have long-term policies through Faye and Cigna, which have worked fairly well. I also am a long-time Medjet Horizon member. If I rent a car, I turn to Allianz for my primary coverage.

I know – that's a lot of peace of mind. 

But I've also run into trouble and had to use many of those benefits. Medjet got me back home during the pandemic. Cigna covered me after a serious ski accident in Switzerland. My old Allianz policy took care of my medical expenses when I had to see a doctor in Santa Fe, New Mexico, a few years ago.

Like I always say, when it comes to having enough insurance, better safe than sorry.

Christopher Elliott  is an author, consumer advocate, and journalist. He founded  Elliott Advocacy , a nonprofit organization that helps solve consumer problems. He publishes  Elliott Confidential , a travel newsletter, and the  Elliott Report , a news site about customer service. If you need help with a consumer problem, you can  reach him here  or email him at  [email protected] .

The Key Points at the top of this article were created with the assistance of Artificial Intelligence (AI) and reviewed by a journalist before publication. No other parts of the article were generated using AI. Learn more .

Leninsky District, Moscow Oblast

Leninsky District is an administrative and municipal district, one of the thirty-six in Moscow Oblast, Russia. It is located in the center of the oblast just south of the federal city of Moscow. The area of the district is 202.83 square kilometers. Its administrative center is the town of Vidnoye. Population: 172,171; 145,251; 74,490. The population of Vidnoye accounts for 33.0% of the district's total population.

More information and contact

Wikipedia https://en.wikipedia.org/wiki/Leninsky_District,_Moscow_Oblast

Coordinates 55°33'25.739" N 37°42'31.371" E

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Employment Income Manual

Eim31816 - travel expenses: general: accommodation and subsistence: subsistence costs: examples.

Chris is required to spend 3 months in 2013/14 working at the site of one of his employer’s clients. He travels to the site each Monday morning, stays in a hotel close to the temporary workplace and travels home late each Friday evening, eating dinner on the way. During the week he takes some of his meals in the hotel and others at a nearby restaurant. The cost of his travel between his home and the site, the accommodation and all the meals are allowable travel expenses.

However if he were to travel home on a Wednesday evening, spend the night at home and take his wife out for a meal no deduction would be permitted for the cost of that meal. This is because the qualifying business journey ceases when he arrives home and re-commences on Thursday morning when he sets off to travel back to the site.

Michael is employed as a travelling salesman visiting customers across the UK throughout the day. He travels to his first customer direct from home and travels home directly from his last customer of the day. Each day he purchases and eats lunch whilst travelling between customers.

Michael is travelling in the performance of his duties therefore the costs of his travel both to and from home and between customers together with the cost of his meals incurred whilst en route are allowable under section 337.

James is employed as a travelling salesman visiting customers across the UK throughout the day. Each day he travels from his home to his office and from there travels to visit his customers. He returns to the office after visiting his last customer before travelling home.

The cost of travel between James’ home and office and any associated subsistence costs incurred on those journeys are not allowable as this is ordinary commuting. However the cost of travel and subsistence incurred by James after he leaves the office on his way to his first customer, and the costs incurred in travelling between customers and in returning to the office are all allowable under section 337 as they are incurred in the performance of the duties.

Helen is a financial adviser who works 2 ½ days a week at her employer’s office in Reading and 2 ½ days a week at their Oxford office. She travels directly from home to both offices apart from the day when she works half a day in Oxford and half a day in Reading. On those days she travels from home to Oxford and then from Oxford to Reading. She travels home directly from Reading.

Helen does not attend the Oxford or Reading offices for tasks of limited duration or any other temporary purpose. She is not entitled to claim relief for any of her home to office travel; as she has two permanent workplaces this is all classed as ‘ordinary commuting’.

She is however entitled to relief for the cost of travel between Oxford and Reading by virtue of section 337 as this is travel in the performance of the duties. The qualifying business journey commences when she leaves the Oxford office and ceases when she arrives at the Reading office. She is not entitled to relief for the costs of staying overnight at Oxford or Reading because they are permanent workplaces.

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