You don바카라 사이트檛 have to report or pay anything to HM Revenue and Customs ( HMRC ) if you pay no more than: 拢5 per night for travel within the UK 拢10 per night for travel outside of the UK Salary sacrifice arrangements You do have to report the incidental overnight expenses if they are part of a salary sacrifice arrangement.

What to report and pay

If any of the overnight expenses you cover aren바카라 사이트檛 exempt , you may have to report the costs to HM Revenue and Customs ( HMRC ), and deduct and pay tax and National Insurance on them. For expenses above the 拢5 or 拢10 threshold, you must: report them on form P11D deduct and pay PAYE tax and Class 1 National Insurance through your payroll - use the full amount that you pay to your employee, not just the amount above the 拢5 or 拢10 threshold Salary sacrifice arrangements If the costs are less than the amount of salary given up, report the salary amount instead. These rules don바카라 사이트檛 apply to arrangements made before 6 April 2017 - check when the rules will change .

The following guide contains more detailed information: incidental overnight expenses: exemption from charge

Expenses and benefits: incidental overnight expenses

Overview

As an employer providing incidental overnight expenses to your employees, you have certain tax, National Insurance and reporting obligations.

What바카라 사이트檚 included

바카라 사이트業ncidental overnight expenses바카라 사이트� are personal (non-business) expenses incurred by an employee while travelling overnight on business.

Examples of incidental expenses are:

buying newspapers
paying for laundry
phoning home

View a printable version of the whole guide

Expenses and benefits: incidental overnight expenses

Overview

What바카라 사이트檚 included

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Expenses and benefits: incidental overnight expenses

Overview

What바카라 사이트檚 included

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