Expenses and benefits: incidental overnight expenses

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1. Overview

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

What바카라 사이트™s included

바카라 사이트˜Incidental 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

2. What's exempt

You don바카라 사이트™t have to report or pay anything to HM Revenue and Customs (HMRC) if you pay no more than:

  • £5 per night for travel within the UK
  • £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.

3. What to report and pay

If any of the overnight expenses you cover aren바카라 사이트™t 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 £5 or £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 £5 or £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™t apply to arrangements made before 6 April 2017 - check when the rules will change.

4. Technical guidance

The following guide contains more detailed information: