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HMRC internal manual

Employment Income Manual

From
HM Revenue & Customs
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Employment income: incidental overnight expenses: example

 

An employee stays in a hotel for three nights as part of a business trip. During that time she spends £4.50 on private telephone calls and £1.50 on newspapers. Her employer reimburses these expenses.

The employee is not entitled to a deduction for the payments under the deduction rules inPart 5 ITEPA 2003. However, the reimbursement from the employer can be made tax free under the incidental overnight expenses legislation, see EIM02710.