Scale rate expense payments for employees travelling outside the UK

25 February 2019

HMRC has made available the worldwide subsistence rates to apply from April 2019.


Worldwide subsistence rates: effective from 6 April 2019


Worldwide subsistence rates: effective 1 October 2014 to 5 April 2019


Employers can reimburse subsistence to employees by making a scale rate payment.

If you have employees who travel abroad for business purposes, you should see the guidance on when you can use the worldwide subsistence rates.