扒哥吃瓜

HMRC internal manual

Employment Income Manual

From:: HM Revenue & Customs
Published: 22 May 2014
Updated:: 5 May 2026 - See all updates

EIM68515 - Tax treatment of racehorse training or stud farm establishment employees: stable lads: subsistence allowances

The allowances paid to stable lads when they have to work away from their normal place of work are:

overtime, see EIM68520
Sunday racing payment, see EIM68520
racing abroad allowance, see EIM68520
overnight allowance, see EIM68525
daily allowance, see EIM68525.

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