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Page 29
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THE long-awaited drivers' subsistence claim forms which have been under negotiation between the industry and the Inland Revenue have been agreed and will be issued before the end of May (CM last week). By filling them in correctly drivers and employers simplify the claims for tax-free subsistence up to £4.50 per night spent away from base.
Issued jointly by the Freight Transport Association and the Road Haulage Association, the form is a claim for the allowances and incorporates a declaration that the claim is for genuine expenses for which there is no receipt.
The driver must complete a section of the form including the date and day and the place where the driver stayed—and this must be the address of the piace if it is less than 20 miles from the driver's home.
There is also another section to be completed by the employer certifying that it is a genuine claim and satisfies the requirements of the Inland Revenue.
It is a result of several months of bargaining between the two associations, the drivers' unions and Inland Revenue.
The form will only act in place of receipts for accommodation or other expenses— if a driver has the receipts then there is no problem.
An RHA spokesman described the form as: "A declaration that the allowance is justified."
Tax on drivers' allowances hit the headlines when the Inland Revenue began to clamp down on the allowances and several operators were presented with large bills for back tax stretching over the past six years.
Now the form will provide employers with proof needed by the Inland Revenue and will prevent a similar situation arising—but employers will have to keep the forms for six years.
The forms will be available to members and non-members of both RHA and FTA by the end of May.