SE31816 - Travel expenses: general - accommodation and subsistence - subsistence costs - example

An employee is required to spend 3 months in 1998/99 working at the site of one of his employer’s clients. He travels to the site each Monday morning, stays in a hotel close to the temporary workplace and travels home late each Friday evening, eating dinner on the way. During the week he takes some of his meals in the hotel and others at a nearby restaurant. The cost of the accommodation and all the meals are part of the cost of his business travel.