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HMRC internal manual

Tax Credits Technical Manual

Income: employment income rules - Specific payments and benefits in kind excluded from employment income for tax credit purposes: Offshore Workers

The Tax Credits (Definition and Calculation of Income) Regulations 2002, Reg. 4(4) Table 1 (item 11A)

The payment or reimbursement of reasonable transport, accommodation or subsistence expenses incurred by an employee who has a permanent workplace at an offshore installation where there is no liability under section 305 of the ITEPA 2003. (See EIM67195)