Call for Assistance: 02033 259 341
Spondoo Accounting
Call for Assistance: 02033 259 341
Spondoo Accounting


January 9, 2023

Under HMRC’s Scale Payments, employers are allowed to pay employees a set amount for meals and other subsistence costs incurred while travelling for work, without the need for invoices or receipts. The amount that can be reimbursed is based on an approved rate set by HMRC.

HMRC has set a limit on the amount that can be claimed for meals and accommodation without providing a receipt. The payments are based on the HMRC’s published benchmark rates, which consider factors such as the location of the trip, distance travelled, the type of accommodation and the time spent away from the usual place of work.

Rates categories

The Scale Payments are divided into two categories: short-term, mid-term and long-term.

  • The employer is permitted to provide a flat-rate payment of up to £5 per day for subsistence costs for brief stays lasting at least five hours.
  • The employer is permitted to provide a flat-rate payment of up to £10 per day for mid-terms stays lasting at least ten hours.
  • The employer is permitted to provide a flat-rate payment of up to £25 per day for longer stays lasting at least fifteen hours.

To be eligible for HMRC’s scale payments, the following criteria need to be met:

  • The employee must be travelling for business purposes
  • The employee must be away from their normal place of work for at least one day
  • The employee must not be reimbursed for any other expenses related to the trip such as travel costs
  • The employer must make sure that the amounts paid are in line with the HMRC’s approved rate.
  • The employee must have incurred actual expenses and kept correct records. When claiming expenses, the employee should provide their employer with a description of the meals taken, the date and time of the meals, the place where the meals were taken and the cost of the meals.


The Scale Payments are subject to change, and employers should ensure that they are familiar with the latest rates before making any payments. Employers should also ensure that they keep records of all subsistence payments made to employees. Employers should also note that the Scale Payments are guidelines only and should not be used as a substitute for providing receipts for meals taken. If an employee is claiming more than the Scale Payments, then a receipt must be provided.


HMRC’s Scale Payments are a reliable and cost-effective solution for employers who need to reimburse employees for subsistence costs. The approved rate set by HMRC is usually lower than the amount that would have to be paid if an invoice or receipt was required, and it eliminates the need for employers to process and store invoices or receipts. By using the Scale Payments, employers can ensure that their employees are reimbursed in a fair and transparent manner, and that HMRC’s rules and regulations are adhered to.

Please reach out to us for further details in case of any enquiries.

more tips

Can You Claim Food as a Business Expense?

The golden rule when claiming business expenses is that the cost must be “wholly and exclusively” for business purposes. So, where do you stand when it comes to food and drink? After all, everyone needs these things to survive. When does it become an allowable expense? Read on to find out when your business can claim food and drink as an expense.

Self-Employed National Insurance Class 2 and Class 4 Rates

If you are sixteen and over, self-employed (sole trader or in a partnership) and making a profit befitting the ‘small profits threshold’, you are liable to pay national insurance.

Key UK Personal Tax Year Dates & Deadlines 2021/2022

Are deadlines creeping up on you? Spondoo is here to ensure you keep on top of things and take control again. These are the important dates you should take note of.

How To Set Up A Limited Company 

A Step-by-Step Guide  This is an easy-to-understand, step-by-step guide, to opening a successful limited company. But before we dive in, let’s check the legality surrounding it. 

Accountants in Haslemere, Surrey

We are qualified accountants providing personal and professional services for start-ups, established companies and individuals in and around the Halsemere area in Surrey. With the rise in technology, we have embraced the digitisation of accounting using efficient digital accounting tools to offer reliable services to our customers. Our goal remains to get our clients the best accounting and taxation services at the most affordable rates.

Onsite Canteen and Lunch Vouchers - Are They Taxable?

The provision of food and drink to an employee by their employer is a lovely thing to do. Eventually, it promotes teamwork, loyalty, a sense of belonging and even improves productivity. Taking it at face value makes it look like a simple act of kindness. However, unless it is done correctly, it can cause tax and national insurance compliance issues for the employer.
1 2 3 40
Information provided on the site is merely guidance that may change in line with UK law and regulations. Users must not consider this to be financial advice or their sole resource when making any financial decision. Spondoo is a trading name for Accounting SQL Limited, authorised & license accounting firm under the Institute of Financial Accountants.
© Copyright 2023 - Spondoo - All Rights Reserved
How, can we help?
linkedin facebook pinterest youtube rss twitter instagram facebook-blank rss-blank linkedin-blank pinterest youtube twitter instagram