EIM05265 – Employment income: scale rate expenses payments: accommodation and subsistence payments to employees travelling outside the UK: employee staying as guest of a private individual

In cases where an employee stays as a guest of a private individual (including a colleague), and has to pay for neither their accommodation nor meals, employers may reimburse, per day, 10% of the appropriate total residual rate (see EIM05255) to cover a gift for the host, for example. Any meals that the employee does have to pay for may be reimbursed using the appropriate meal rates.

See example 4 at EIM05280.