Employment income: incidental overnight expenses: example
An employee stays in a hotel for 3 nights as part of a business trip. Her employer reimburses the following personal expenses.
The reimbursement by the employer can be made tax-free under the incidental overnight expenses legislation. Although she was reimbursed more than £5 for each of the first 2 nights, the total reimbursement did not exceed £15 for the 3 nights, see EIM02730.