EIM68525 - Tax treatment of racehorse training or stud farm establishment employees: stable lads: subsistence allowances: overnight allowance and daily allowance
Overnight allowance
This subsistence allowance is paid when employees have to stay away overnight in the UK. Employees will usually receive the amounts set out in the table below.
| Date of payment | Overnight allowance |
|---|---|
| 2 December 2019 onwards | £19 |
| 1 October 2007 to 1 December 2019 | £15 |
| 1 February 2006 to 30 September 2007 | £13 |
| 1 February 2005 to 31 January 2006 | £12.50 |
| 1 February 2003 to 31 January 2005 | £12 |
HMRC accepts that payments of up to the amounts shown below do no more than reimburse the extra expenses involved and can be paid without operating PAYE. Where the employer pays more than the amounts shown, PAYE should be operated on the excess.
| Date of payment | Maximum amount which can be paid without operating PAYE |
|---|---|
| 2 March 2020 onwards | £22.20 |
| Up to 1 March 2020 | £16.45 |
Daily Allowance
Daily Allowance is paid at the following rates.
| Date of payment | Up to 6 hours | More than 6 hours, but less than 8 hours | 8 hours or more |
|---|---|---|---|
| 1 October 2015 onwards | £10 | £10 | £13.50 |
| 1 February 2006 to 30 September 2015 | £6 | £8 | £12 |
These Daily Allowances can be paid tax-free except when the employee is also receiving a Sunday Racing payment or a Racing Abroad allowance (see EIM68520). In those cases, the Daily Allowance should be taxed.