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HMRC internal manual

Employment Income Manual

From
HM Revenue & Customs
Updated
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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.

In such cases local offices should agree figures locally with each employer based on the facts of the travel undertaken by the employees concerned.