This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Employment Income Manual

Employment income: meals: cash allowances to employees

Section 62 ITEPA 2003

A cash allowance for meals taken at the normal workplace is taxable as “earnings” within Section 62 ITEPA 2003 (see EIM00510 onwards, and Sanderson v Durbridge (36TC239)).

Where the cost of a meal is part of the expenses incurred in travelling, see EIM31815.