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HMRC internal manual

Employment Income Manual

Tax treatment of racehorse training or stud farm establishment employees: stable lads: subsistence allowances

The allowances paid to stable lads when they have to work away from their normal place of work are:

  • overtime, see EIM68520
  • Sunday racing payment, see EIM68520
  • racing abroad allowance, see EIM68520
  • overnight allowance, see EIM68525
  • daily allowance, see EIM68525.