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HMRC internal manual

Employment Income Manual

From
HM Revenue & Customs
Updated
, see all updates

Tax treatment of racehorse training or stud farm establishment employees: stable lads: subsistence allowances: overtime, Sunday racing payment and racing abroad allowance

Overtime

All overtime payments should be subject to PAYE and taxed in full.

Sunday racing payment

This is a subsistence allowance to cover the extra cost of working away from the normal place of work but is paid only when the race is on a Sunday. The amounts paid and the amount that can be paid without operating PAYE are set out in the table below. PAYE should be operated on the excess.

### Date of payment ### Total payment ### Paid tax-free ### Operate PAYE on
       
1.2.02 to 31.1.03 £26 £12 £14
1.2.03 to 31.1.04 £27 £12 £15
1.2.04 to 31.1.05 £28 £12 £16
1.2.05 to 31.1.06 £29 £12 £17
1.2.06 onwards £30 £12 £18

Racing abroad allowance

Employees who have to go abroad to attend races will almost always have to stay away overnight. In most cases they will be provided with modest accommodation free of charge, for example, a room in a lodging house, or at the race course. Employees will also receive a daily subsistence allowance to pay for all meals. The amounts paid and the amount that can be paid without operating PAYE are set out in the table below. PAYE should be operated on the excess. HMRC accepts that no tax charge arises on the provision of modest overnight accommodation when these employees have to stay away from their permanent workplace attending races.

### Date of payment ### Total payment ### Paid tax-free ### Operate PAYE on
       
1.2.02 to 31.1.03 £23 £21 £2
1.2.03 to 31.1.04 £24 £21 £3
1.2.04 to 31.1.05 January 2005 £25 £21 £4
1.2.05 to 31.1.06 £26 £21 £5
1.2.06 onwards £27 £21 £6