In April HMRC alarmed the industry by revoking the tax free night out agreement for HGV drivers. This meant that, unless hauliers had a bespoke agreement in place with HMRC, they had to start taxing drivers on night out subsistence. However, even with an agreement in place, operators were required to provide receipts to evidence the amount spent and paid.
The RHA took up the plight of its membership and in September HMRC conceded that providing a bespoke agreement was in place, hauliers would only have to:
- Maintain a record of nights out
- sample a percentage of drivers
- obtain random ad hoc receipts from drivers
Did you know: Hauliers who have not agreed a bespoke agreement should be taxing drivers’ on nights out
Application for bespoke agreement:
