Expenses and benefits: incidental overnight expenses
What's exempt
You don鈥檛 have to report or pay anything to HM Revenue and Customs (HMRC) if you pay no more than:
- 拢5 per night for travel within the UK
- 拢10 per night for travel outside of the UK
Salary sacrifice arrangements
You do have to report the incidental overnight expenses if they are part of a salary sacrifice arrangement.