Can I claim the benchmark scale rate subsistence expenses shown on the HMRC website?
Answer: As an employer we decided not to apply to HMRC to use the benchmark scale rates so it follows that employees of Contractor Umbrella Ltd are NOT able to claim the benchmark scale rate subsistence expenses.
Costs vary enormously throughout the country and a major reason for us taking that decision was to be fair to all of our employees who work in every corner of the United Kingdom. The benchmark rates are the maximum tax free amounts that can be claimed and our view is that were we to adopt those rates some of our employees would not be able to claim the full receipted cost incurred on a meal. For example a breakfast on a train costs more than the benchmark “Breakfast rate” of £5.00 and I’m sure we could find examples of lunch and dinner costs exceeding the benchmark rates.
So as an employee of Contractor Umbrella Ltd if you are entitled to claim the cost of a meal you are able to claim the FULL RECEIPTED COST.