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HMRC internal manual

National Insurance Manual

Class 1 NICs : Expenses and allowances : Incidental overnight expenses (previously Personal incidental expenses or PIEs) : Evidence required

Employees are not required to produce receipts for any amount claimed in respect ofincidental overnight expenses (formerly PIEs) as long as it is within the prescribedmaximum. However, if an employer pays for incidental overnight expenses/PIEs you shouldcheck that:

  • their records show that the employees concerned were away from home on business for the nights involved
  • the amounts paid do not exceed the relevant prescribed maximum
  • the total payments made to each employee do not exceed the aggregate
  • payments have not been made twice; for example, check that the employees have not charged the incidental overnight expenses/PIEs to their hotel bills and then receive an allowance
  • where payment to one employee includes an element of expense for another, for example, where they are away together, the prescribed maximum is not exceeded.

See NIM06015 and NIM06020 forgeneral information regarding incidental overnight expenses/PIEs and the application ofthe prescribed limits and NIM06025 for guidance on the generalposition for NICs from 6 April 2001. See EIM02710 for guidance on section 240 ITEPA 2003and the tax treatment of incidental overnight expenses and SE02710 for further guidance onsection 200A of the Income and Corporation Taxes Act 1988 and the treatment of PIEs.