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

HMRC internal manual

Employment Income Manual

From
HM Revenue & Customs
Updated
, see all updates

Employment income: incidental overnight expenses: example

 

An employee stays in a hotel for three nights as part of a business trip. Her employer reimburses the following personal expenses:

  £
   
night 1 5.50
night 2 6.00
night 3 2.50
total 14.00

 

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 two nights, the total reimbursement did not exceed £15 for the three nights, see EIM02730.