The exemption for overnight incidental expenses is indeed designed to cover the types of expenses mentioned such as newspapers, phone calls home and laundry i.e. costs of a personal nature.
Although this expenditure may arise as a consequence of working away from home, it is not incurred necessarily nor in the performance of the employee’s duties. As such, these expenses would not be allowable.
The exemption applies where an employer may reimburse the employee up to the maximum limits mentioned (£5 per night in the UK and £10 if overseas) to cover this type of expenditure.
Further information can be found in HMRC’s Expenses and Benefits guide (Booklet 480).
I hope this helps.
Brett
Although this expenditure may arise as a consequence of working away from home, it is not incurred necessarily nor in the performance of the employee’s duties. As such, these expenses would not be allowable.
The exemption applies where an employer may reimburse the employee up to the maximum limits mentioned (£5 per night in the UK and £10 if overseas) to cover this type of expenditure.
Further information can be found in HMRC’s Expenses and Benefits guide (Booklet 480).
I hope this helps.
Brett
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