EIM02770 - Employment income: incidental overnight expenses: example
An employee stays in a hotel for 3 nights as part of a business trip. Her employer reimburses the following personal expenses.
| Night | Amount reimbursed |
|---|---|
| Night 1 | 拢5.50 |
| Night 2 | 拢6 |
| Night 3 | 拢2.50 |
| Total | 拢14 |
The reimbursement by the employer can be made tax-free under the incidental overnight expenses legislation. Although she was reimbursed more than 拢5 for each of the first 2 nights, the total reimbursement did not exceed 拢15 for the 3 nights, see EIM02730.