The legislation dealing with travel expenses is silent on the question of subsistence costs. Nevertheless, HMRC acknowledge (at EIM 31815) that: ‘travel expenses include the actual costs of travel and also the subsistence expenditure and other associated costs that are incurred as part of the cost of making the journey’. The key point is to demonstrate that the subsistence costs are attributable to the business travel, in that they are costs incurred in travelling that would not have been incurred were it not for the business travel.

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