Overnight Allowances

Mark_jmc

Registered User
Messages
86
Hi,
Quick question, do overnight/daily subsistence expenses that are claimed have to be receipted? I understand the rates that can be claimed under the civil service subsistence rates but i'm unsure as to whether they need to be receipted or not,
Thanks,
M
 

If you are audited by Revenue you will have to be able to show evidence that the trip took place. This can be a hotel receipt, a train ticket, emails from the people you met talking about the meeting etc. It’s common sense really. Just remember that the burden of proof is on you, not them.
 
Self employed people cannot use civil service subsistence rates. They must retain actual receipts.

Employees can use these rates and they do not need to keep receipts. They do however have to prove that they had a business reason for staying away i.e. were visiting a customer, attending a trade show, etc.. These civil service rates are also available to company directors..