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United Kingdom
- How are Expenses and Per Diems managed in the United Kingdom (UK)?
- What do I need to know about my Tax Code in the United Kingdom (UK)?
- What is a P45 and what if I don't have one in the United Kingdom (UK)?
- What are the mandatory benefits for employees in the United Kingdom (UK)?
- How can an employee opt-out of the Pension Scheme in the United Kingdom (UK)?
- How can an employee retrieve Pension Account Details in the United Kingdom (UK)?
- How to calculate Pension Contribution Costs with Horizons in the United Kingdom (UK)?
- P11D Process: How does Horizons report Private Health Insurance in the United Kingdom (UK)?
- What is the statutory maternity/paternity leave and pay in the United Kingdom (UK)?
- Can I work abroad if employed in the United Kingdom (UK)?
- What are the public holidays in the United Kingdom (UK)?
- What is the payment cadence with Horizons in the United Kingdom (UK)?
- What are probation periods like in the United Kingdom (UK)?
- What are the annual leave entitlements in the United Kingdom (UK)?
- What are the standard working hours in the United Kingdom (UK)?
- How is sick leave handled in the United Kingdom (UK)?
- What is the minimum wage in the United Kingdom (UK)?
- How are salaries prorated in the United Kingdom (UK)?
- What is the Salary Sacrifice for pensions scheme in the United Kingdom (UK)?
- How does the Pension Auto-Enrolment process work in the United Kingdom (UK)?
- What is the process to extend a UK Residence Permit in the United Kingdom (UK)?
- UK Holidays Calendar for 2025
- What is Horizons' Anti-Harassment and Anti-Bullying Policy in the UK?
- Expense Reimbursement policy in the United Kingdom
How are Expenses and Per Diems managed in the United Kingdom (UK)?
Modified on: Wed, 3 Sep, 2025 at 2:33 PM
When employees travel for business purposes, they are entitled to claim certain expenses and per diems to cover their costs. These claims must comply with HM Revenue & Customs (HMRC) guidelines to ensure accuracy and transparency.
For detailed information please review the Expense Reimbursement policy in the United Kingdom
Expense Claims
Receipts
HMRC requires that all receipts submitted for expense claims are clear, complete, and accurate. Each receipt must include:
The supplier's name and address
The date of the transaction
A description of the goods or services provided
The total amount paid
Ensuring that all receipts meet these criteria is essential for a smooth expense claim process.
Mileage Claims
Employees who use their own vehicles for business travel can claim mileage expenses. HMRC provides approved mileage rates depending on the type of vehicle used. Employees should maintain a detailed mileage log, recording each journey's date, purpose, start and end locations, and the total miles traveled. This log is crucial for substantiating mileage claims.
Staying with Friends or Relatives Allowance
When employees choose to stay with friends or family while on official business, they are entitled to claim a flat-rate allowance of £42 per night. However, this replaces the 24-hour per diem allowance and cannot be claimed in addition to it.
Vendor Information
Horizons does not require vendor information to be included on receipts submitted for expense claims. However, all other details must be accurate and comply with HMRC requirements.
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