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HMRC internal manual

Employment Income Manual

Tax treatment of lorry drivers: subsistence allowances paid to lorry drivers: documentary evidence

Where documentary evidence is needed to support subsistence allowance payments it may include:

  • drivers’ log sheets
  • drivers’ expenses claims
  • receipts obtained on payment for lodging (for example hotel bills)
  • parking receipts and itinerary records kept by the employer in the pay records, or separately, as evidence of nights away from home and permanent workplace.

The list is not exhaustive and further enquiries may need to be made in order to be satisfied that tax-free payment is justified.