What are the rules on paying heavy goods vehicle (HGV) drivers tax-exempt overnight food and drink expenses?

Q

What are the rules on paying heavy goods vehicle (HGV) drivers tax-exempt overnight food and drink expenses?

A

The rules around payment of tax-free overnight subsistence expenses to HGV drivers — that is, sums to cover expenses necessarily incurred by HGV drivers when they are required to be away from their normal bases overnight — are somewhat complex, and to add to the confusion, changed earlier this year (2017).

The options

There are a number of options open to operators in terms of the way they choose to pay overnight expenses in order to ensure that those payments may be made outside the PAYE system (and free of National Insurance and income tax requirements).

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