HMRC subsistence rates: benchmark meal allowances explained

HMRC’s benchmark subsistence rates are the fixed meal allowances an employer can pay staff on business journeys without tax, National Insurance or P11D reporting. The rates are £5 for 5 hours, £10 for 10 hours and £25 for 15 hours that are still going at 8pm. They come from the Income Tax (Approved Expenses) Regulations 2015 and HMRC’s manual page EIM30240, last updated on 3 November 2026.

What are the HMRC benchmark subsistence rates?

The benchmark scale rates are maximum meal allowances for qualifying business travel inside the UK. Employers can pay less than these amounts but not more, unless HMRC has agreed a higher rate.

The £10 supplement can be added to a £5 or £10 payment when the journey carries on beyond 8pm. HMRC does not publish separate London or regional rates.

Who can be paid benchmark rates?

Any employee, including a director of their own limited company, can be paid benchmark rates if three conditions in EIM30240 are met.

1. Qualifying travel. The journey is in the performance of the job or to a temporary workplace, and is not substantially ordinary commuting.
2. Time away. The employee is away from their normal workplace or home for a continuous period of more than 5 or 10 hours.
3. A meal was bought. The employee bought food and drink after the journey started. Someone who brings a packed lunch does not qualify.

A workplace stops being temporary if the employee spends 40% or more of their working time there over a period expected to last more than 24 months. HMRC explains this “24 month rule” in EIM32080.

Do you need HMRC approval or receipts?

No approval is needed to pay benchmark rates. HMRC’s scale rate payments guidance says payments at or below the benchmark do not go on the P11D and carry no tax or National Insurance.

Since 6 April 2019 employers no longer have to check receipts for benchmark payments, following HMRC’s policy paper of 6 July 2018. You must still be satisfied that the travel qualified. EIM30240 also expects the employee to keep suitable evidence that a meal was bought, so many firms still ask for a receipt. Our guide to HMRC receipt rules covers what to keep.

What if you want to pay more?

To pay more than the benchmark tax-free, you need a bespoke scale rate approved by HMRC. Without one, any excess is treated as earnings and goes through payroll with PAYE and Class 1 National Insurance.

To get a bespoke rate:

1. Run a sampling exercise of what your employees actually spend, backed by receipts.
2. Complete the PAYE employer expenses and benefits exemption form online, or print, sign and post it to HMRC’s National Insurance Contributions and Employers Office, BX9 1BX.
3. Wait for the approval notice before using the rate. Notices cannot be backdated and last for up to 5 years.
4. Keep a checking system to confirm staff are incurring the costs.

The other option is to reimburse actual costs against receipts. See how to reimburse employee expenses.

What about overnight stays and overseas travel?

There is no benchmark rate for UK hotel stays, so you reimburse the actual cost or agree a bespoke rate. Small personal costs on a trip, such as phone calls home or newspapers, are tax-free up to £5 a night in the UK and £10 a night abroad. If you pay more than the limit, the whole payment becomes taxable, not only the excess.

For travel abroad, HMRC publishes overseas scale rates by country and city. For example, Paris has a 24-hour rate of €117 plus a room rate of €199.50, and New York $102.50 plus a $216 room rate.

Which applies to you?

• If you employ staff who travel for work: pay benchmark rates or less, with no approval needed.
• If your staff routinely spend more: apply for a bespoke rate, or reimburse receipts in full.
• If you are a director paying yourself through your company: the same benchmark rules apply, as you are an employee.
• If you are a sole trader: you cannot use benchmark rates. You can claim the actual, reasonable cost of meals on occasional trips outside your normal pattern, as HMRC’s BIM47705 explains. See sole trader expenses.
• If you also pay mileage: use the separate approved mileage rates, which our mileage calculator works out.

What employers should do now

1. Write the benchmark rates and conditions into your staff expenses policy.
2. Record the start and end time of each journey, so you can show the 5, 10 or 15 hour test was met.
3. Put any payment above the rate through payroll unless you hold a bespoke approval notice.
4. Diarise the expiry date of any bespoke agreement and gather sampling evidence before it ends.

Frequently asked questions

How much is the HMRC meal allowance for a 10 hour day?

The benchmark rate for a qualifying journey of at least 10 hours is up to £10. If the journey carries on past 8pm, you can add a £10 late working supplement.

Can a limited company director claim subsistence at benchmark rates?

Yes. A director is an employee of the company, so the company can pay benchmark rates if the travel qualifies and a meal was bought.

Do benchmark subsistence payments go on a P11D?

No. Payments at or below the benchmark rate are exempt and do not need reporting. Any excess without a bespoke agreement is taxable earnings put through payroll.

Can I pay subsistence for travel to my normal office?

No. Ordinary commuting to a permanent workplace is not qualifying travel, so meal allowances for it are taxable.

Is there a benchmark rate for hotels in the UK?

No. HMRC has no benchmark rate for UK overnight accommodation. Reimburse the actual cost or apply for a bespoke rate.