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).