Hello, I am Keith, one of the experts on Just Answer, and pleased to be able to help you with your question.
Here are the HMRC benchmark rates for meals cost wholly and necessarily incurred in the business:
'The benchmark scale rates that apply are as follows:
Description Amount (up to)
Breakfast rate £5
One meal (5 hour) rate £5
Two meal (10 hour) rate £10
Late evening meal rate £15'
I do hope that you have found my reply of assistance.
Leaving at 0800 hrs no entitlement to breakfast claim [source: BKLTAX]
Up to £5 may be paid where a worker leaves home earlier than usual and before 6.00 am and incurs a cost on breakfast taken away from his home.'
For other claims :
'Two meal / Ten hour rate
Up to £10.00 may be paid where the worker has been away from his home/normal place of work for a period of at least ten hours and has incurred a cost on a meal or meals.
Late evening meal rate
Up to £15 may be paid where the employee has to work later than usual, finishes work after 8.00 pm, having worked his normal day and has to buy a meal which he would usually have at home. As for the breakfast rate, this applies only to irregular payments, and late shift working would not permit this to be used.'
The employee would appear to be entitled to both these rates in the scenario set out in the question.
I do hope that you find my reply of assistance.
KF Accounting Services advise:
'If the business requires a trip with an overnight stay then the employee can claim for the cost of the accommodation and reasonable expenses for the evening meal and breakfast.Beware – anything claimed for locations too close to the noirmal base of work might not be considered to be subsistence. Also bear in mind that the HMRC guidance says reasonable costs.Beware – alcohol is not subsistence unless it is purchased with a meal and even then it must be reasonable e.g. one drink or half a bottle of wine.'
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