Look up per diem reimbursement rates and mileage deductions for business travel worldwide.
Complete
United Kingdom → Reading, England, United Kingdom
These rates use a catch-all rule for all domestic travel within United Kingdom.
| Item Name | Destination | Amount | Conditions |
|---|---|---|---|
| Meals | All Domestic, United Kingdom | 5 GBP per day | Benchmark meal allowance payable where qualifying travel in the performance of duties or to a temporary workplace lasts a minimum of 5 hours and the employee has incurred the cost of a meal (food and drink) after starting the journey and retained appropriate evidence; maximum tax and NIC-free amount under the Income Tax (Approved Expenses) Regulations 2015 (SI 2015/1948). |
| Meals | All Domestic, United Kingdom | 10 GBP per day | Benchmark meal allowance payable where qualifying travel lasts a minimum of 10 hours and the employee has incurred the cost of a meal after starting the journey and retained appropriate evidence; maximum tax and NIC-free amount under the Income Tax (Approved Expenses) Regulations 2015 (SI 2015/1948). |
| Meals | All Domestic, United Kingdom | 25 GBP per day | Benchmark meal allowance payable where qualifying travel lasts a minimum of 15 hours and is ongoing at 8pm, and the employee has incurred the cost of a meal after starting the journey; maximum tax and NIC-free amount under the Income Tax (Approved Expenses) Regulations 2015 (SI 2015/1948). |
| Supplement | All Domestic, United Kingdom | 10 GBP per day | Supplementary rate payable in addition where the 5 pound or 10 pound meal allowance is paid and the qualifying journey lasts beyond 8pm, to cover the additional expenses necessarily incurred as a result of working late. |
| Incidentals | All Domestic, United Kingdom | 5 GBP per night | Incidental overnight expenses (for example newspapers, laundry or phone calls home) for overnight stays in the UK, exempt under sections 240 and 241(3) ITEPA 2003; if a payment exceeds this limit the whole payment becomes taxable, and the limit is applied to the whole period spent away from home rather than to each night separately. |
Source URLs:
https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim30240
This source provides official travel rate information from gov.uk.
https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim02730
This source provides official travel rate information from gov.uk.