Expenses and benefits: meals for employees and directors

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Technical guidance

The following guides contain more detailed information:

• subsidised meals including canteen meals and working lunches

• meal allowances

• cash allowances for meals

• non-cash vouchers: meals

• canteen arrangements: when do they count as earnings?

• canteen arrangements: no exemption from 6 April 2011 in cases of salary sacrifice or flexible remuneration

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