From the April 2016 the Benchmark Scale rates for subsistence changed.

Previously there was a breakfast rate for early starts, 5 hour rate, 10 hour rate and late rate for 8pm+.

The temporary workplace rule for 24-months still applies. Afterwards your temporary workplace becomes a permanent workplace and the subsistence rate only applies to variations on your normal routine.

The current rates are as follows:

• 5 hours+ £5
• 10 hours+ £10
• 15 hours+ (and working beyond 8pm) £25

Further information can be found by searching here

I emailed relevant clients around the time of the change.

If you have not implemented the new rates from April 2016, an adjustment is required.

• Recalculated April 16 to date.
• Compare against previous months claims.
• Show the over or under adjustment on the next month on a separate line.

If you require assistance, please contact me asap.