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Employee expenses - what is the rate?

Question:
My husband colours and prints concrete for a living and at times has to stay away from home. Last month for instance he left on a Sunday afternoon and returned 13 days later on a Saturday night. The following week he left on the Monday and returned on the Friday. During that time the accommodation only was paid for by the employer but he was also given a £5 per day food allowance. When working out what it actually cost my husband in food and drinks per day it was around £20-£25 per day. So all in all those two staying away from home periods he was paid only £90 but it cost us almost £450! Can you tell me if the amount he’s being paid on these “stay aways” for food and drinks from his employer is accurate please?

Arthur Weller replies:
Look at www.hmrc.gov.uk/manuals/eimanual/EIM31816.htm on the manuals on HMRC website where you can see that all your husband's subsistence costs are allowable. But look also at the other pages in the section about 'Accommodation and subsistence' (www.hmrc.gov.uk/manuals/eimanual/EIM31800.htm) where you can see other rules relating to this matter.

My husband colours and prints concrete for a living and at times has to stay away from home. Last month for instance he left on a Sunday afternoon and returned 13 days later on a Saturday night. The following week he left on the Monday and
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This question was first printed in Business Tax Insider in August 2013.