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HMRC internal manual

PAYE Manual

HM Revenue & Customs
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PAYE operation: specific employments: lorry drivers - meals

See the Employment Income Manual (EIM) at EIM66140+ for what to allow.

Give a provisional coding allowance where you first allow a claim to relief. Send the following letter at the same time.

‘A provisional allowance for expenditure on meals taken away from your home and depot has been given in the notice of coding for [Year].

I shall need to see evidence of your expenditure on meals during the year ended 5 April [Year], as soon as possible after that date so that I may check the provisional allowance given. The amount of relief that can be allowed will depend on the bills and vouchers submitted in support of your claim. Such evidence should be retained by you from the date you receive this letter, and in the absence of such records, I shall have to withdraw the provisional allowance given.

If your employer pays you an allowance towards the cost of meals, please give details when sending me the bills and vouchers as relief will be due only on the net cost.

You should continue to keep bills and vouchers for your expenditure on meals in future years so that any provisional coding allowance for later years can be confirmed after the end of the tax year.’

When you have agreed the final amount of relief due for any year

  • Review the provisional coding allowance given for the following year


  • Amend it if necessary

Do not give any provisional coding allowance for years following that in which a claim is refused, for example because evidence of expenditure is inadequate.