I am a sole trader working in TV about to prepare my first year’s accounts. At an event overseas last summer I got paid per diems by the host broadcaster for meals etc for every day I was employed there. This per diem payment was itemised on my contract, separate from my salary. How should I go about dealing with these in my accounts/records? Does it matter that I don’t have all the receipts for how I spent these per diems? I assume I won’t have to pay tax on the per diems I received?