Taxation of Travel Expenses - Benchmark scale rates for day subsistence

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In Revenue & Customs Brief 24/09, HMRC introduced, from 6 April 2009, an advisory system of benchmark scale rates that employers with dispensations may use without having to agree specific scale rates after conducting a detailed sampling exercise. The new arrangement applies initially to employers who are applying for their first dispensation or renewing a dispensation.

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UK flagEmployees needing to claim tax relief for the provision of business-related expenses received during the 2007/08 tax year may do so by completing form P87 Tax relief for expenses of employment year ended 5 April 2008.

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