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

HMRC internal manual

Employment Income Manual

Employment income: scale rate expenses payments: accommodation and subsistence payments to employees travelling outside the UK: employee staying in vacant residential property

If an employee stays in vacant residential property, or a serviced flat with cooking and/or laundry facilities, all paid for by the employer or a third party, the employer may reimburse:

  • for the first 7 days of any stay, 80% per day of the appropriate total residual rate (see EIM05255)
  • for the eighth and subsequent days, 50% per day of the appropriate total residual rate.

See example 7 at EIM05280.