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Subsistence payments to employee not at permanent place of work

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Question: A ltd company is sending an employee to work in a "temporary" place of work (per HMRC definition) full time for three months. As well as paying the employee's travel costs for attending the temporary place of work, can the employee also be paid subsistence at HMRC benchmark rates since the workplace is temporary?

There's some advice at EIM31837 but it's not very clear. HMRC says "There are no HMRC authorised subsistence rates for general application", and the examples it gives seem to relate only to overnight stays. 

Any thoughts?

Cheers

Gavin Thomas


  

 

 

 

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