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Posted Wed, 11 Oct 2023 08:52:43 GMT by
Hello, I am temporarily working in Australia and my employer is offering a fixed per diem rate per day to cover hotels, travel, subsistence etc. The amount they are offering is below the HMRC guidelines for the city / country. Therefore, can I be reimbursed tax free this fixed agreed amount? If the receipts per day are less than the fixed amount I am offered by the company, can I still able to claim the full allowance they offer or only the amount showing on the receipts I have? They want me to invoice them for the per diem amount and I want to check that the per diem is not taxable. Thank you in advance for your help.
Posted Mon, 16 Oct 2023 10:58:37 GMT by HMRC Admin 5

Please refer to guidance at
EIM34000 - Special rules for employees travelling to work outside the United Kingdom: contents
and associated contents.

Thank you

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