Expenses and benefits: incidental overnight expenses
Overview
As an employer providing incidental overnight expenses to your employees, you have certain tax, National Insurance and reporting obligations.
What鈥檚 included
鈥業ncidental overnight expenses鈥� are personal (non-business) expenses incurred by an employee while travelling overnight on business.
Examples of incidental expenses are:
- buying newspapers
- paying for laundry
- phoning home