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HMRC internal manual

Employment Income Manual

Particular benefits: Canteen arrangements: reimbursement of cost of food brought in by employee

Where an employee brings in food purchased from an outside provider to a workplace (for example, because they are working late), any reimbursement of the cost of the food is not covered by section 317 ITEPA 2003. The reimbursement is not exempt from tax under this section. This is a cash payment that is taxable as earnings within section 62 ITEPA 2003 (see EIM01530).