International business travel: employer responsibilities

Employers are advised to find out which expenses can be classed as allowances and whether money received by employees is subject to taxation. Expenses and benefits: travel and subsistence.

Tax and expenses when travelling for business purposes

Before travelling on business, employees should know which costs are allowable under the tax rules. The tax rules give relief for certain expenses incurred by employees who travel abroad on business. In general employers can meet or reimburse the actual cost of subsistence expenses and other incidental expenses without the employee incurring a tax charge. See travel and overnight expenses.

Overseas business travel: accommodation and subsistence benchmark rates

Employers can use benchmark rates published on the HMRC website when paying accommodation and subsistence expenses to employees travelling overseas. See expenses rates for employees travelling outside the UK.

Accommodation and subsistence payments paid or reimbursed at or below the published rates will not be liable for income tax or National Insurance contributions for employees who travel abroad.