Tax free subsistence payments?

[Mattt]

I tried the HMRC site but keeps talking about meals etc.

If an employer pays subsistence to staff on postings away from their home - what is their guideline as to whether it should be taxed or tax free?

I believed it was related to upkeep of two homes - but what does this actually mean?

[GT03ROB]

Mattt said:

I tried the HMRC site but keeps talking about meals etc.

If an employer pays subsistence to staff on postings away from their home - what is their guideline as to whether it should be taxed or tax free?

I believed it was related to upkeep of two homes - but what does this actually mean?

Generally I believe it's tax free for up to 2 years, where your new location is more than 30 miles away from your permanent residence. You must demonstrate that you maintain a permanent residence elsewhere I believe.

[Mattt]

It was the definition of 'maintain' that I was after, does it mean have the mortgage in your name, or just check £5 in the shopping pot etc?

[GT03ROB]

Mattt said:

It was the definition of 'maintain' that I was after, does it mean have the mortgage in your name, or just check £5 in the shopping pot etc?

When I used to get it, it was considered that you were either renting or owned another property as your permanent residence. Chucking a fiver in the shopping pot was not considered to be the case. However it was very loosely policed to be honest. You just filled in a form giving your permanent residence & that was about it! No checks were ever made as to if you were "maintaining" it. I would suspect that being on the electoral roll at the place you give as main residence should be enough.