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KEN VOLLER suggests that more use could be made of HMRC's subsistence payment rates.
SOME TIME AGO in late 2001 to be more precise the subsistence rates payable to staff of the Inland Revenue (prior to becoming HMRC — the term I will use in this article) were published by the Financial Accounting Office in leaflet FAO TS8(2001) and I was indebted to Jim Andrews (see 'Subsistence allowances' Practical Tax Newsletter 1 February 2002 page 24) for bringing this to my attention. A further reminder of these was included in David Whiscombe's comments on expenses in Taxation (23 October 2003 page 93).
To make sure that we all know exactly what I am referring to I have set out the details from that leaflet below.
Revenue subsistence payments
| Night subsistence | ... |
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