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HMRC internal manual

Employment Income Manual

From
HM Revenue & Customs
Updated
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Tax treatment of working rule agreements: rates of allowance paid under particular agreements: Power Cable Jointers

Lodging or overnight subsistence allowance

Since 1 April 2002 the allowance has been £21.20 per night.

Travel allowance

Rates of allowance paid from 2 April 2002:

### Distance ### Total travel allowance ### Taxable element
     
5 to 10 miles £5.79 £1.00
11 to 15 miles £7.87 £1.00
16 to 20 miles £10.64 £1.00
21 to 25 miles £13.32 £1.00
26 to 30 miles £16.88 £1.00
Over 30 miles Actual fares £1.00