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HMRC internal manual

Compliance Operational Guidance

Supporting Guidance: employer compliance: guidance by subject: particular occupations: lorry drivers - night out allowance

Caseworkers should

  • familiarise themselves with the guidance in the Employment Income manual at EIM66100 - EIM66190. There is also useful information contained within the TIPS of the Business Information Unit (BIU) accessible via the intranet A-Z Index.

Each time a night out allowance is paid the employer should have documentary evidence to show the employee had spent the night away from home, and the permanent workplace

  • as a result of a business journey, and
  • had incurred extra expenses relating to that journey.

Documentary evidence may include, for example

  • tachographs
  • drivers log sheets
  • drivers expenses claims
  • receipts obtained on payment for lodgings, and
  • parking receipts.

For further guidance on tachographs see COG908670.