.png)
.png)
Change in the means of recording expenses.
HMRC has agreed that lorry drivers will not have to produce receipts to cover the exact cost of the overnight allowance paid to cover subsistence when they are sleeping in their cabs on long-haul trips.
It has revised the Employment Income Manual to confirm that other means of recording expenses, such as digital photographs on a smartphone, will be acceptable (tinyurl.com/y942f395 and tinyurl.com/yd3a6q2j). An HMRC/Road Haulage Association (RHA) factsheet (tinyurl.com/yamgfg9n) offers guidance to help hauliers understand the new rules.
RHA chief executive Richard Burnett said: ‘HMRC has listened to our arguments and, although we believe this is still too complex, we do now have a working factsheet so the new regime can be managed.’
