International business travel: employer responsibilities
International business travel: expenses
Employers are advised to find out which expenses can be classed as allowances and whether money received by employees is subject to taxation. .
Tax and expenses when travelling for business purposes
Before travelling on business, employees should know which costs are allowable under the tax rules. The tax rules give relief for certain expenses incurred by employees who travel abroad on business. In general, employers can meet or reimburse the actual cost of subsistence expenses and other incidental expenses without the employee incurring a tax charge. See .
Overseas business travel: accommodation and subsistence benchmark rates
Employers can use benchmark rates published by HM Revenue & Customs (HMRC) when paying accommodation and subsistence expenses to employees travelling overseas. See .
Accommodation and subsistence payments paid or reimbursed at or below the published rates will not be liable for income tax or National Insurance contributions for employees who travel abroad.