Tax treatment of lorry drivers: subsistence allowances paid to lorry drivers: nights outside the UK
Sections 337 and 338 ITEPA 2003
The amounts shown at EIM66110 relate to allowances for nights in the United Kingdom away from home and the permanent workplace (if any). They may not be appropriate for overnight subsistence on continental journeys, where costs can vary from country to country.
HMRC has agreed a set of overnight rates for accommodation outside of the UK. See EIM05250.
Employers who pay or reimburse lorry driver employees at or below the published overnight rates for nights outside the UK may do so without deducting tax or NICs from the payment.