• Sally Charlesworth

Subsistence - HMRC benchmark rates

Companies can reimburse employees using HMRC's benchmark rates for subsistence.as listed below (correct as at July 2019) when qualifying business travel has taken place. Get in touch to see how these can be used in your business to help simplify the process.

£5 The duration in that day is 5 hours or more

£10 The duration in that day is 10 hours or more

£15 The duration in that day is 15 hours or more and is ongoing at 8pm

£10 An additional meal allowance not exceeding £10 per day may be paid if an allowance under the first two points above is paid and travel is ongoing at 8pm.


Charlesworth Accountants  and Sally Charlesworth are trading names of Charlesworth Accountants Limited - A private limited company registered in England and Wales. Company no. 12255228

Directors: Sally Charlesworth MMath FCA

Registered office: 1 Taxal View, Fernilee, Whaley Bridge, High Peak, SK23 7HD

©2019 by Charlesworth Accountants.