Scale rate expenses payments for employee travelling outside the UK

29 October 2015

HMRC has confirmed that the scale rates for accommodation and subsistence for employees travelling overseas published in 2014 will continue to apply for the year commencing October 2015.

Employers can reimburse subsistence to employees by making a scale rate payment. HM Revenue and Customs usually publish the rates in October or November every year.

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