HMRC benchmark scale rates

noodles Registered Posts: 308 Dedicated contributor 🦉
Does anyone use the £5 one meal benchmark scale rate. I am trying to clarify if the employee (only director!) has to keep receipts for the food when traveling to a temporary work place etc for over 5 hrs or can just claim £5 a day for one meal allowance.

Also, I am assuming that there is no VAT element to this, unlike the mileage allowance where there is

What are the benefits to this, versus claiming normal food receipts as susbistence payments.

comments appreciated.

Thank you


  • Bluewednesday
    Bluewednesday Registered Posts: 1,624 Beyond epic contributor 🧙‍♂️
    I thought a flat rate payment had to go on the P11d. Unless it is receipted it is on there I thought, or do you mean whilst staying away or abroad.
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