On 6 April 2009 HMRC introduced a scheme that
allowed payment of tax-free subsistence to employees travelling on
business. To use the scheme you had to notify HMRC first, but since
6 April 2016 that is not necessary. From this date a system of
benchmark rates came in force which are set out in regulations. The
rates are set as follows:
|
Minimum journey
time
|
Maximum amount of
meal allowance
|