This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Employment Income Manual

Tax treatment of lorry drivers: mid-day meals: expenses deductions for employees

Sections 337 and 338 ITEPA 2003

Drivers may be entitled to a deduction under section 337 or 338 ITEPA 2003 where meal allowances:

  • are paid by the employer but are fully taxed under PAYE, or
  • are claimed to be inadequate in relation to the expenditure concerned, or
  • are not paid

Drivers wishing to claim a deduction under section 337 or 338 will need to be able to provide evidence in support of their claim. This will ordinarily be:

  • receipts
  • 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 be required to be satisfied that a deduction is justified.