Originally Posted by
halbeir
Is time away from base calculated only when at a layover destination and off-duty, or during duty time too? At my previous operator it was a fixed allowance of £65 per night, tax free.
no it's calculated from report time to finish of duty after the whole trip. So for a daytrip thats report to choks+30min.
For a layover its first report to last chocks+30min
The amount HMRC allows as tax free depends on the destination and how long you spend there. Daytrips are all taxable.