Benchmark scale rates for business travel abroad

Worldwide subsistence rates updated from October 2011.

Since February 2008, employers wishing to use scale rates to administer travel expenses have been required to set the rates by means of a sampling exercise.  However, in the case of employees who travel outside the UK, conducting a sampling exercise can be problematic as most employers do not have enough employees to make the exercise meaningful.

As a result, HMRC also publishes acceptable scale rates for most countries abroad that may be used instead of having to produce expenses receipts.  The rates are revised annually and the latest tables of rates from October 2011 are now available at the link below.

 Further information:

Worldwide subsistence rates