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Truck drivers overnight allowance

20/03/2017 14:36:51
Dear Team,

I would be greatful if you could help me on query below :

Mr ABC : Director / employee of ABC Ltd and a lorry driver; His company ABC Ltd does the contract with customers and he travel through his lorry all over different places and stays overnight / away frequently.

[1] Whether Mr ABC can claim overnight subsistence allowances, [ he has a sleeper cab, and is telling me he can claim £26.20 per night from his company ABC Ltd]; He has all paper trail and working to prove his overnight stays and journeys,

[2] Are there any restrictions on claiming this allowance?? i.e what if his overnight claim comes to say £2620 [ based on £26.20 per night for 100 nights appx.] but his overall profit for the company is only £2000, can this still be claimed OR he can only claim up to the profit level ?? ( without making any excess claim than available profit?)
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Truck drivers overnight allowance

20/03/2017 15:13:29
Hello

Can you please clarify. Is the person your employee or are they self employed?
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Truck drivers overnight allowance

20/03/2017 15:40:22
Hello,

You may find the following guidance useful: https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim65799

Please refer to section EIM66100 onwards.

Kind Regards,
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Truck drivers overnight allowance

22/03/2017 10:01:04
Hello, did this answer your question?

Please let me know if you would like to use our web-chat facility where an advise can discuss this in more detail with you.

kind regards
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Truck drivers overnight allowance

24/03/2017 13:22:45
Dear Team,
Thank you, Mr ABC is having his own company registered as ''ABC Ltd'', and he is employed director and working as a truck driver with valid truck driving / operator licence etc;.

He entered into contract with his customers through his company ABC ltd and would like to know if he can claim this allowance.
The company ABC Ltd only employs Mr A ( as Director / employee).
I am more than happy to call or chat on the phone or Online.. please provide a link or number to call.

Best Regards

This message was edited 1 time. Last update was at 24/03/2017 13:23:04

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Truck drivers overnight allowance

27/03/2017 15:47:59
Hello areuchee10, we sent a link to you to enable you to discuss further
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Truck drivers overnight allowance

01/04/2017 08:22:19
Thank you I will get in touch with the team.

This message was edited 1 time. Last update was at 01/04/2017 08:23:48

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Truck drivers overnight allowance

25/04/2018 09:48:50
Hello,
I’m currently looking into the above.
It is the same circumstances- I am a director of a ltd company, and I’m looking at reimbursing employees for overnight stays (I understand there are 2 different rates if they are staying in a sleeper cab or not), but can I also pay the meal allowance at the agreed rates of £25 on top for their meals during their working day?
For example: £25 meal allowance (over 15 hours)
£26.20 overnight allowance (in sleeper cab)
£5 incidental overnight expenses
Total= £56.20 per overnight
I understand checks need to be in place to ensure the payments are being used for such expenses.

Thank you
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Truck drivers overnight allowance

26/04/2018 14:08:43
Hi emlo1982,
I've submitted your query for technical advice and will get back to you as soon as possible
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Re:Truck drivers overnight allowance

03/05/2018 09:12:18
Hi
As an employer, you can either reimburse your drivers for their actual travel costs incurred when staying away from home or a set rate, for example benchmark scale rates for meal allowances or a lorry driver's overnight subsistence allowance. Whether you are reimbursing actual costs or paying a set rate,
Please see link on Employer Income Manual 66205
https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim66205
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Truck drivers overnight allowance

03/05/2018 14:34:01
Sorry, I’ve already read the above link where I got the information for my example figures, but I’m still confused. It will be easier to pay HMRC’s set rates rather than actual amounts incurred, but can I pay both 15 hours plus meal allowance (for meals and drinks) AND overnight allowance for sleeping in the cab?

Thank you
Emma
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Re:Truck drivers overnight allowance

23/05/2018 13:10:32
Hi

The business cannot reimburse both rates to employees.

The rates set out at EIM66110 https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim66110 and
EIM66130 https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim66130 do more that reimburse the standard rates for subsistence for non-lorry drivers.

The employer would have to apply for an approval notice to operate the HMRC subsistence allowances paid to lorry drivers. If the employer wanted to pay more than the agreed amounts they would also need to seek approval. https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim66105

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