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HMRC internal manual

Employment Income Manual

Tax treatment of lorry drivers: allowances paid to lorry drivers: porters in removal vans

When working away from home or their normal place of work, lorry drivers usually receive a payment in respect of each period spent away. The payment includes a subsistence element and, sometimes, an additional round sum payment.

Where a subsistence payment is made using the published benchmark scale rates, under the terms of an approval notice using a bespoke rate, or as a reimbursement of actual expenses incurred, it can be made free of tax and NICs subject to the employer having a system in place for checking that payments are only made on occasions when the employee would be entitled to a fully matching deduction: EIM66105.

Where an additional round sum payment is made it is chargeable to tax and NICs.

Porters in removal vans

Removal vans commonly carry a two-man crew, a driver and a porter. The porter may receive tax-free subsistence payments on the same basis as the driver. See EIM66105 onwards.