EIM31632 - »Ê¹ÚÌåÓýapp general rule for employees expenses: relief is limited to expenses actually incurred: example
An employee receives from their employer a payment to meet the cost of hotel accommodation when they have to stay away overnight on business. However, instead of staying in a hotel, they sleeps in their car. »Ê¹ÚÌåÓýappy are taxable on the amount they receive from their employer and are not entitled to a deduction for overnight accommodation because they have not incurred any expense.