HMRC have updated the Employment Income Manual to show the rates of allowances agreed with the Thermal Insulation Contractors’ Association. The “Lodging or overnight subsistence allowance” has been set at £45.70 from 28 February 2023 onwards.
https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim71340
Related content from Claritax Books
Income Tax is a substantial single-volume guide to all the income tax issues commonly faced by most accountants and tax practitioners.
