Business tax – guidance

Scale rate expenses payments: employee travelling outside the UK

Benchmark scale rate expenses payments for accommodation and subsistence payments to employees.


The rates published in October 2014 will continue to apply for the year commencing October 2016.

Employers can reimburse subsistence to employees by making a scale rate payment. HM Revenue and Customs usually publish the rates in October or November every year.

If you have employees who travel abroad for business purposes, you should see the guidance on when you can use the worldwide subsistence rates.