Incidental overnight expenses

(ITEPA 2003, sections 240, 241)

No taxable benefit arises where an employee stays away from home on business and the payment from the employer does not exceed:

(a) £5 per night in the UK; or 

(b) £10 per night overseas.

Incidental expenses include laundry, newspapers, telephone calls home; if the payments to the employee exceed the limits, they are taxable in full.