HMRC's advisory benchmark scale rates

For details of HM Revenue & Customs (HMRC) advisory benchmark scale rates, please follow the link below.

EIM05231- Employment income: scale rate expenses: subsistence expenses: table of benchmark scale rates

HMRC’s A-Z on Expense and benefits - Payments to meet or reimburse business expenses. Please follow the link below.

Expenses and benefits A-Z - Payments to meet or reimburse business expenses