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