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HMRC internal manual

Employment Income Manual

Tax treatment of working rule agreements: rates of allowances paid under particular agreements: Refractory Users’ Association

Lodging or overnight subsistence allowance

Period Allowance per hight
1 January 2018 onwards £39.10  (plus inner London supplement £14.90)
2 January 2017 to 31 December 2017 £35.00 (plus inner London supplement £13.34)
5 January 2015 to 1 January 2017 £34.25 (plus inner London supplement £13.10)
6 January 2014 to 4 January 2015 £33.35 (plus inner London supplement  £12.76)
4 March 2013 to 5 January 2014 £32.63 (plus inner London supplement £12.49)

Travel allowances

No figures are available.