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HMRC internal manual

Employment Income Manual

From
HM Revenue & Customs
Updated
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Tax treatment of engineering design employees: guidelines issued by the Federation of Engineering Design Companies: day subsistence

“5. Day subsistenceSubsistence rates will be paid where the employee is put to extra expense by reason of working away from his normal office, but only where the client’s offices are more than five miles away from the employee’s home and normal place of employment.”