HMRC internal manual

Employment Income Manual

EIM30073 - Dispensations: travelling and subsistence expenses

The guidance on this page applies for the tax years up to and including 2015 to 2016. For tax years 2016 to 2017 onwards dispensations have been replaced by an exemption for amounts which would otherwise be deductible. See EIM30200 onwards.

When considering applications for dispensations, refer to the following guidance:

  • Scale rate payments and guidance on sampling techniques - EIM05200 onwards
  • Benchmark scale rates – EIM05230 onwards
  • Travel in the performance of the duties of the employment – EIM32350 onwards (see also NIM06240)
  • Travel for necessary attendance: ordinary commuting, permanent and temporary workplace – EIM32000 onwards
  • Travel between places of work – EIM10010 onwards
  • Special rules for employees travelling to work outside the UK – EIM34010
  • Payments of expenses to employees using their own vehicles for business travel – EIM30058

Staying with family or friends

When an employee spends a night away from home whilst on business, he may choose to stay with a friend or relative instead of staying in a hotel. The employee may incur the cost of an evening meal. The employee is entitled to a deduction for a qualifying expense incurred while staying with family or friends.

With effect from 6 April 2009, you should no longer agree a scale rate payment for expenses incurred while staying with a friend or relative. Scale rate payments for staying with friends or family should be removed from existing dispensations as part of the normal process of 5 yearly reviews.