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UK Subsistence and IRHA | Parfrey Murphy
The Irish Road Haulage Association (IRHA) have an arrangement with Revenue on the payment of UK subsistence. To avail of this arrangement a firm must be an IRHA member and if not an IRHA member the generic Revenue guidance document for subsistence applies. It is important to note that any payments to drivers in respect of subsistence must be supported by full and compete records. Failure to maintain these records will result in the entire payments made to drivers being treated as taxable, grossed up for tax purposes and PAYE/PRSI/USC being levied on the employer (plus potential Revenue interest …