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Jackdaw
7th Aug 2012, 20:54
Has anyone any info re UK tax concessions for per diems in the corporate world? Please don't answer "see your accountant" as I like to "think independently" prior to taking paid for advice!
Airlines have traditionally (and still do) RBE (receipt based exercise) to satisfy HMRC - anyone (UK tax system) had any joy with this sort of thing in private biz jet operations (operational base outside EU)?
PM's welcomed! :)

Cathar
8th Aug 2012, 20:35
The HMRC guidance on scale rate payments (per diems) for overseas subsistence expenses can be found here (http://www.hmrc.gov.uk/employers/emp-income-scale-rates.htm) if that is of any help.

Jackdaw
9th Aug 2012, 21:24
Many thanks Cathar. Despite many hours trawling hmrc during a number of previous tax returns I have never before discovered those pages! So I now have some reading to do!

"Scale rate payments" I'd never have thought to search under that title for "per diems"! I will read and digest.

CaptainProp
10th Aug 2012, 17:30
It is my understanding that some companies (maybe only the bigger ones?) have made their own deals with HMRC when it comes to Per Diem.... I have heard of at least 2-3 different set ups on how crew has to account for and are taxed on their Per Diem.

mushroom69
11th Aug 2012, 10:25
Great link and especially the rates and the examples are useful! Thanks....I have also never found this section, despite looking for it!