Per Diem (daily allowance) payment to sole trader in TV production

lenacarter Registered Posts: 10

I would like to know if anyone has had any experience with self-employed clients working in TV production and receive "per diem" payments when working abroad.

My initial thought is that these payments must be recorded as income and my client will need to provide actual receipts for allowable expenses which will be recorded in her accounts.

My client is however very certain that the "per diem" payment is a nontaxable allowance, but I cannot find anything that confirms this. Does anyone else have any experience with the same?



  • Caspar1
    Caspar1 FMAAT, AAT Licensed Accountant Posts: 31
    I don't know if the working in a TV productions affects the norm. But I agree with your first 2 paragraphs, then to cover the third, you can claim subsistence when working away from home. I think your client is getting confused with employees as opposed to self employed.
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