Supporting Guidance: employer compliance: guidance by subject: particular occupations: lorry drivers - night out allowance
- 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
- drivers log sheets
- drivers expenses claims
- receipts obtained on payment for lodgings, and
- parking receipts.
For further guidance on tachographs see COG908670.