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HMRC internal manual

Employment Income Manual

Tax treatment of lorry drivers: subsistence allowances paid to lorry drivers: payments in excess of the approved amount

Sections 289A and 289B ITEPA 2003

An employer wishing to make subsistence payments in excess of either the benchmark scale rates or the agreed sleeper cab rate (see EIM66130) for nights away, without deducting tax may apply for an approval notice for use of an individual bespoke scale rate EIM30250.

Expenses not paid or reimbursed using the benchmark scale rates or covered by an approval notice should be subjected to tax and NICs as earnings from the employment.