11.0
Racing staff who go racing abroad will receive the appropriate hourly payment for time worked away from the yard in excess of their normal daily working hours at the rate specified in paragraph 7.1.
These payments are liable for tax and National Insurance deductions and should be put through the payroll.
11.1
In addition, racing staff will also receive a Racing Abroad Payment of £53.20 per day (£28.30 of this allowance can be paid tax free) for the first 14 days. After that the payment will reduce to £35.00 per day (£28.30 of which can be paid tax free).
The HMRC does not set a tax free amount for payment to staff who go abroad with their horses because expenses can vary significantly according to the country visited. However, it is agreed that provided staff are asked to make some sort of basic written claim stating the amounts they have spent, those amounts can be paid tax free by the employer, if the employer considers them to be reasonable. Receipts should be kept to support claims.