EIM68515 | Tax treatment of racehorse training or stud farm establishment employees: stable lads: subsistence allowances
From HM Revenue & Customs · Employment Income Manual
The allowances paid to stable lads when they have to work away from their normal place of work are:
overtime, see EIM68520
Sunday racing payment, see EIM68520
racing abroad allowance, see EIM68520
overnight allowance, see EIM68525
daily allowance, see EIM68525.