Most people love the perks of travelling for work—new places, new faces, and maybe even the occasional upgrade—but let’s face it, nobody enjoys the paperwork that follows.
Fortunately, HMRC’s subsistence rates make claiming meal allowances a lot simpler for everyone involved.
For employees, they eliminate the need to meticulously track and save every single receipt from their work trips (because they can claim a set amount for meals and snacks instead).
For employers, the process is streamlined too. With clear, standardised rates, there’s no need to cross-check endless receipts or worry about overcomplicated expense claims.
If you’re new to HMRC meal allowances, you’re in good hands. We’ll outline exactly what they are, the rates for 2025, and how to report them.
What is an HMRC meal allowance?
The HMRC meal allowance, often called a “subsistence allowance,” is a set amount of money you can claim back from your employer (or company) when you’re working away from your usual place of work. It’s meant to cover the cost of meals, like lunch or dinner, during business trips or situations where you’re required to travel for work.
The key is that the expense has to be “reasonable” and meet HMRC guidelines—so you can’t go all out on a five-course meal at a fancy restaurant, unless it’s within the limits set by your company’s expense policy.
When do HMRC subsistence rates apply?
HMRC subsistence rates apply when:
- You’re travelling away from your usual workplace for business purposes.
- Your business trip requires you to be away for a significant part of the day or overnight.
- You end up with extra costs, like meals or accommodation, because of the travel.
Imagine you work in sales and have a client meeting in another city. You leave early in the morning and return late at night. During this time, you buy lunch at a café and dinner at a restaurant because you can’t go home to eat.
You can claim these meal expenses as part of HMRC’s subsistence allowance, as long as they’re reasonable and meet the set guidelines.
Is meal allowance taxable in the UK?
No, meal allowances aren’t taxable in the UK. This has been the case since 1998, which means businesses can deduct these costs from their taxable income—potentially leading to lower tax payments.
Are there scenarios where meal allowances can’t be deducted?
Yes, meal allowances can’t be deducted if:
- The expenses aren’t directly related to business activities.
- No actual meal or drink is bought.
- The meals are included as part of a training course, conference, or similar.
- The expenses are deemed excessive or lavish.
- The meals aren’t documented, or receipts are unavailable.
The HMRC meal allowance rates for 2025
Here are the HMRC meal allowance rates for work-related travel within the UK:
| Minimum journey time | Maximum meal allowance |
| One meal (5 hours) | £5 |
| Two meals (10 hours) | £10 |
| When working after 8pm | £15 |
| 24-hour period | £25 |
You can claim up to £25 in total for meals over a 24-hour period. This covers all meals, with a breakdown of £5 for breakfast, £5 for lunch, and £15 for dinner.
For example: if you’re on a work trip and spend £4 on breakfast, £5 on lunch, and £12 on dinner, you’d still be within the £25 daily limit, since dinner can go up to £15.
What about overnight stays?
If you’re required to stay overnight for business purposes (within the UK), you can claim up to £25.00 to cover incidental expenses. This could include costs such as parking fees at the accommodation, or Wi-Fi charges for personal use.
International meal allowance rates for 2025
If you’re travelling outside of the UK for work HMRC has a full list of recommended allowance rates by country.
Here are a few examples of daily meal allowances in different countries, listed in their local currencies:
Hong Kong
| Expense | Rates |
| Lunch | HKD 253 |
| Dinner | HKD 429.50 |
| 24-hour rate | HKD 816.50 (plus room rate) |
Singapore
| Expense | Rates |
| Lunch | SGD 79 |
| Dinner | SGD 102.50 |
| 24-hour rate | SGD 218 (plus room rate) |
France (Paris)
| Expense | Rates |
| Lunch | €35.50 |
| Dinner | €42 |
| 24-hour rate | €117 (plus room rate) |
Spain (Madrid)
| Expense | Rates |
| Lunch | €29.50 |
| Dinner | €51.50 |
| 24-hour rate | €114.50 (plus room rate) |
USA (New York)
| Expense | Rates |
| Lunch | $27 |
| Dinner | $42 |
| 24-hour rate | $102.50 (plus room rate) |
How to report meal allowance to HMRC
The process for reporting meal allowances to HMRC is the same as how you would report your other business expenses.
At the end of the tax year, you’ll complete a P11D form for each employee who received meal reimbursements. This form details all the expenses that were paid to your employees.
Additionally, you might need a P11D(b) form to summarise the total expenses and work out any Class 1A National Insurance contributions due.
You can find a complete guide to reporting expenses and benefits on the HMRC website.
Also, keep in mind that starting from April 2026, all benefits in kind (including meal allowances) will need to be reported and taxed directly through payroll.
What happens if you go over HMRC meal allowance rates?
Let’s look at a real-world example to make it easier to understand.
Imagine Sarah, who works for a tech company, and she’s travelling for work in the UK.
Her company follows the HMRC meal allowance rates for 2025 (which are £25 per day). On her trip, Sarah spends £35 on a meal—so it’s over the HMRC’s standard allowance by £10.
The company has two options in this situation:
- Stick to the £25 HMRC rate: if the company chooses this option, they’ll only reimburse Sarah £25 for her meal. That means Sarah will have to cover the £10 difference herself. This is the simpler approach, as there’s no need for the company to worry about any additional tax or national insurance implications.
- Reimburse the full £35: if the company wants to reimburse Sarah the full £35 (the actual cost of the meal), that’s where things get more complicated. The company would have to make sure they’ve agreed on a higher, bespoke scale rate with HMRC. If they haven’t done this, then the £10 excess over the £25 is considered taxable income, and it would be subject to tax and national insurance.
Want to keep all your expenses, including meal allowances, in one place?
Whether you follow HMRC’s meal allowance rates or set your own limits for your employees, with Capture Expense you can easily submit, track, and manage all your expenses. Book a demo today to see just how easy it is.