Overseas Workers: Taxation
The question
To ask the Chancellor of the Exchequer, whether the Government plans to conduct a review of the Overseas Scale Rates for employee subsistence, and what methodology is used to determine those rates.
Answered by Treasury
Overseas Scale Rates are an administrative easement that employers may use to reimburse accommodation and subsistence expenses incurred by employees travelling outside the UK without the need to check receipts.
In response to stakeholder feedback and following engagement with industry the government announced a review of both the Overseas and Benchmark scale rates, at Tax Update 2026.
This review considers the current costs of travel and looks at whether there is scope to simplify the application of the rates. HMRC is engaging with tax and industry stakeholders as part of the review.
The government will consider the outcomes of the current engagement when the review concludes.
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