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HMRC internal manual

Tax Credits Technical Manual

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HM Revenue & Customs
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Income: Employment income rules - Specific payments and benefits in kind excluded from employment income for tax credit purposes: Incidental Overnight Expenses

The Tax Credits (Definition and Calculation of Income) Regulations 2002, Reg. 4(4), Table 1 (Item 6).

Payment of incidental overnight expenses falling within section 240 of ITEPA.

This is the income tax exclusion (see Employment Income Manual para EIM02710).