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HMRC internal manual

Employment Income Manual

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

Long distance lorry drivers normally receive a payment in respect of each rest period spent away from the home base. The payment includes a subsistence element and, sometimes, an additional round sum payment.

Where an additional round sum payment is made it is chargeable to tax. For the treatment of the subsistence element, see EIM66105.

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.