Staff accompanying horses to sales

With the sales season approaching, we have had enquiries from trainers about paying expenses to staff when they accompany horses to the sales.

Even where the sales are at racecourses, the subsidised raceday canteens are not likely to be open and staff may be paying full rates for meals and drinks.  Trainers should ensure that staff are reimbursed for out of pocket expenses at sales; the tax free element of the daily allowances authorised by HMRC only applies to “going racing” and so the best practice for sales days would be to pay expenses against receipts given to you by staff. Alternatively you could advance staff an allowance and ask them to provide receipts for any money spent and the balance returned.