Actors' subsistence expenses

Actors' subsistence expenses

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A part-time self-employed actor was engaged by a Theatre company in Austria for 10 weeks. He was paid a basic weekly salary plus per diems of £70 per week, and foreign tax (at 20%) deducted from the total.

Can readers confirm whether only the cost of accommodation, evening meal and breakfast are allowable against UK tax (unless provided free of charge by the Theatre Company), or whether the cost to my client of all out-of-pocket living expenses, including snacks, lunches etc would be allowable, this being 'a longer trip abroad'. Can a ball-park daily amount, equal to or less than the per diem received, be claimed, or would all subsistence receipts be required?

In the case of an acting engagement in the UK for a similar duration and similar per diems, would all personal subsistence expenses be allowable, or only the cost of accommodation, evening meal etc (if not provided free of charge).

Many thanks for any guidance offered.

John Sharp

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By frauke
27th Jun 2006 15:42

per diems
I'm surprised that local tax is deducted from per diems. I had a tax certificate from Austria 2 years ago for a client, and it did not include the per diems in the amounts paid.

I must admit in recent years I have "ignored" the overseas per diems - but a few conditions- no expenses are claimed and any excess not spent is declared and treated as income.

UK payments are slightly different, and need to be accounted for properly, but I've never had any problems claiming all personal expenses against it. If they had been emnployees they would been entited to a daily personal expenses allowance - and as long as the amounts are not excessive then you should have no problems in claiming them (receipted of course).

Be careful about overspending on per diems - that can cause problems.

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