(ITEPA 2003, sections 240, 241)
No taxable benefit arises where an employee stays away from home on business and the payment from the employer does not exceed:
(a) £5 per night in the UK; or
(b) £10 per night overseas.
Incidental expenses include laundry, newspapers, telephone calls home; if the payments to the employee exceed the limits, they are taxable in full.