I work through my own UK company that has secured a 6-week contract to be performed in Amsterdam. I plan to stay with my cousin in Amsterdam while working on that contract. As I won’t have receipts from a hotel, what can I claim as expenses?
HMRC set benchmark scale rates for business trips in most countries. These cover costs for accommodation, meals, and other sundry expenses known as the residual rate. Your company can reimburse your expenses at the benchmark scale rates without receipts. However, if you are staying with a friend or relative and do not pay for accommodation or meals you can only reclaim 10% of the residual rate for the area. Where you pay for some meals (e.g. lunch) you should claim the specific meal rate or the actual expense supported by receipts. On top of these expenses, you can also claim personal incidental expenses of £10 for every night that you are working abroad.
