Turns out you can’t be paid it at base, even if you have to pay for meals as you are not at home.
hmrc.gov.uk/MANUALS/echmanual/ECH13100.htm
Each time a night out allowance is paid the employer should have documentary evidence to show the employee had spent the night away from home, and the permanent workplace
hmrc.gov.uk/MANUALS/echmanual/ECH13110.htm
The case worker should check
- the information shown on the tachograph disc to other records, such as job sheets and job diaries (the dates and places of overnight stops should correspond to the tachograph disc)
- that the number of nights the driver stayed away according to the tachograph discs agrees with the number of overnight subsistence payments made
If the company are subject to a tax inspection it could lead to driver’s facing a tax bill for night out money paid when at home or base.
hmrc.gov.uk/MANUALS/echmanual/ECH13105.htm
Tachographs will need to be viewed to substantiate night out allowances.
In the event that the employer is
- unwilling or unable to provide other records, and
- reiterates or refuses to provide the tachograph records
you should advise that in the absence of evidence that employees qualify for tax free allowances
- all such payments should be taxed in full in future, and
- recovery will be sought on all such previous payments made.
There is still no minimum distance before you can be paid the allowance tax free. If you stop just a short distance away from base and can provide receipts as evidence of expenses incurred then you should be entitled to night out money.