HMRC have released, in response to a Freedom of Information Act- their own staff susbsistence rates – the amounts paid to HMRC staff on business journies. The relevance of this is that if businesses are using these rates, or lower, then it would be morally hard for HMRC to challange the rates used.

We picked up the information on a seminar – it is presented here E&OE.

Night subsistence:

– overnight hotel stay, London £100 (other cities lower amount)
– evening meal (in addtion to above) £20
– personal expenses allowance £5
– overnight stay with friends or relatives (instead of hotel) £25

Day subsistence:

– over 5 hours away £6.50
– over 10 hours away £14

Night work, or on call / standby after a days work £7.60

Sleeping in the office (why tax men would want to sleep in the office, heaven knows) £10.90