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HMRC internal manual

Employment Income Manual

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HM Revenue & Customs
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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.