SE66125 - Tax treatment of lorry drivers: subsistence allowances paid to lorry drivers - nights outside the UK

The amounts shown at SE66110 relate to allowances for nights in the United Kingdom away from home and the permanent workplace (if any). They may not be appropriate for overnight subsistence on continental journeys, where costs can vary from country to country.

In such cases local offices should agree figures locally with each employer based on the facts of the travel undertaken by the employees concerned.