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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
7 January 2019 onwards £40.16  (plus inner London supplement £15.30)
1 January 2018 to 6 January 2019 £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)

Travel allowances

No figures are available.