Overseas Subsistence Daily Rates for Expenses

Overseas Subsistence Daily Rates for Expenses
All overseas subsistence expenses will be reimbursed up to the maximum daily amount
permitted by HMRC. These maximum daily amounts vary by country and city, and in the
USA, by state. This list will be regularly reviewed to reflect movements in currency
exchange and new destinations visited.
Destination Country
/ State
China
Hong Kong
Local currency
Destination
City
Renminbi
Beijing
Chongqing
Guanzhou
Shanghai
Other
Hong Kong
Other
Ahmedabad
Bangalore
Chandigarh
Chennai
Delhi
Hyderabad
Jalandhar
Kolkata
Ludhiana
Mumbai
Nashik
Pune
Other
Osaka
Tokyo
Other
Riga
Other
Luxembourg
Other
Kuala Lumpur
Other
Valletta
Other
H. K. Dollars
India
Indian Rupees
Japan
Japanese Yen
Latvia
Euro
Luxembourg
Euro
Malaysia
Malta
Ringgit
Euro
Daily
Maximum
Allowance
605.50
605.50
605.50
605.50
484.40
816.50
653.20
2,753.00
4,629.50
5,364.50
5,917.00
6,100.50
5,070.50
3,650.50
5,650.00
3,198.50
5,108.00
2,777.50
4,016.00
4,880.40
11,474.00
11,290.50
10,161.45
60.00
48.00
123.00
98.40
334.00
267.20
74.50
74.50
GBP
equivalent
£64.00
£64.00
£64.00
£64.00
£51.00
£71.00
£58.00
£28.50
£48.00
£55.50
£61.00
£63.00
£52.00
£38.00
£57.00
£33.00
£53.00
£29.00
£41.50
£50.50
£68.00
£66.50
£60.00
£45.00
£36.00
£93.00
£74.50
£54.50
£44.00
£56.00
£56.00
1 | Vers. 1.0 (Feb 2016)
1
Netherlands
Euro
New Zealand
N.Z. Dollars
Destination Country
/ State
Norway
Local currency
Kroner
Amsterdam
The Hague
Other
Auckland
Christchurch
Wellington
Other
Destination
City
Bergen
Stavanger
Other
Poland
Zloty
Warsaw
Other
Portugal
Euro
Azores
Lisbon
Oporto
Portimao
Other
Singapore
Singapore Dollars Singapore
Other
South Africa
Rand
Cape Town
Pretoria
Other
Spain
Euro
Barcelona
Madrid
Other
Sri Lanka
S. L. Rupees
Columbo
Other
Sweden
Krona
Stockholm
Other
Switzerland
Franc
Berne
Geneva
Other
USA, Maine, New
U.S. Dollar
Any
Hampshire,
Rhode
Island, Vermont
USA, Massachusetts
Boston
Other
USA,
Arkansas,
Any
Colorado, Louisiana,
72.00
£54.50
117.50
£89.00
94.00
£71.00
180.50
£82.00
147.50
£67.00
191.50
£87.00
135.38
£61.50
Daily
Maximum
GBP
Allowance
equivalent
1,176.00
1,085.00
848.00
393.00
393.00
49.50
74.50
93.00
52.50
59.60
218.00
174.40
456.00
403.50
403.50
101.50
114.50
97.33
4,295.00
3,436.00
917.50
734.00
118.00
155.50
124.40
72.00
£94.00
£87.00
£68.00
£67.00
£67.00
£37.50
£56.50
£70.00
£40.00
£45.00
£107.00
£85.50
£19.50
£17.00
£17.00
£77.00
£86.50
£73.50
£20.50
£16.50
£75.00
£60.00
£81.50
£107.00
£86.00
£50.50
97.50
72.00
88.00
£68.00
£50.50
£62.00
2 | Vers. 1.0 (Feb 2016)
2
New
Mexico,
Oklahoma, Texas
USA,
Delaware,
Kentucky, Maryland,
Virginia, Washington
DC, West Virginia
USA, Arizona, Hawaii,
Utah
USA, California
Destination Country
/ State
Local currency
USA,
Alabama,
Alaska,
Florida,
Georgia,
Idaho,
Mississippi, Montana,
Nevada, North &
South
Carolina,
Tennessee, Wyoming
USA, Oregon
U.S. Dollar
USA,
Washington
State
USA,
Connecticut,
New Jersey, New
York, Pennsylvania
Dakota,
Illinois,
Indiana,
Iowa,
Kansas, Minnesota,
Missouri, Nebraska,
Ohio, Wisconsin
Any
91.50
£64.00
Any
93.00
£65.00
San
Francisco
Other
97.50
£68.00
93.00
£65.00
Destination
City
Daily
Maximum
Allowance
GBP
equivalent
97.50
£68.00
Portland
Other
Seattle
Other
Any
72.00
97.50
81.00
97.50
102.50
£50.50
£68.00
£57.00
£68.00
£72.00
Any
112.50
£79.00
3 | Vers. 1.0 (Feb 2016)
3