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HMRC internal manual

Employment Income Manual

Tax treatment of lorry drivers: subsistence allowances paid to lorry drivers: lorries with sleeper cabs: enquiries

Except in unusual circumstances you should not start enquiries yourself into the rates of subsistence allowance paid by employers to lorry drivers who may have sleeper cabs unless:

  • a high proportion (for example, 75%) of the employer’s lorries have sleeper cabs and
  • these are habitually used by drivers.

Avoid making the payment of the full rate of overnight subsistence allowance conditional on a statement by the driver that he or she did not use the cab. Documentary evidence (see EIM66120) must be available to show that an accommodation expense has been incurred.