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Per diem (daily allowance) for freelancer

Per diem (daily allowance) payments received by freelancer working abroad with TV/Film production.

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I would like to know if anyone has 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 have any experience with the same or are you able to point me in the right direction for an answer. Can it be any special agreements for TV/Film production?

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panda ketteringUK
By ketteringUK
25th Oct 2019 14:03

My understanding is that per diem are covered by Overseas subsistence rules applicable to the country the contractor is in.

We have a client working on f1 gp's and he travels approximately for 2 weeks before the racing takes place and we use the overseas allowance as allowable expenses when staying there. The rates themselves are very generous comparing to UK subsistence allowances.

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Replying to ketteringUK:
By piggybank
25th Oct 2019 14:29

Thank you for this. I did look at the scale rates, but I read it as being for employers paying their employees. Is your client self-employed too?

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Replying to piggybank:
By The Dullard
25th Oct 2019 14:43

They are ONLY for employers paying their employees. I'd agree with your initial analysis and disagree with your client.

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By SXGuy
26th Oct 2019 07:23

Yes it forms the income and yes purchase receipts are needed.

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