Is this considered remittance

A person is taxed on a remittance basis. They work in a foreign country for 2 months during which they incur expenses that can be deemed subsistence related to their work such as food/transportation/toiletries. They use the foreign income to pay for those expenses which occur solely outside of the UK. On their return to the UK, the UK employer reimburses a per-diem amount (fixed according to HMRC guidelines) for the days in which they were abroad. If that money is paid into a UK account will that be considered a remittance? If a portion that was indeed used for subsistence expenses (smaller than the total per diem amount) was reimbursed by the employer into a foreign account from these per-diem payments would that then make the rest of the per diem reimbursements not-remittance? Can this be considered remittance? I have reviewed in great detail the guidance on A, B, C and D type remittances and this does not seem to fall under any of them. Am I missing something? Thank you for your consideration!

Hi,

You can see guidance regarding remittance here:

RDRM31040 - Remittance Basis: Introduction to the Remittance Basis: Overview of the Remittance Basis regime: What income and gains does the remittance basis apply to?

The following guidance relates to employees travelling to work outside the UK:

EIM34000 - Special rules for employees travelling to work outside the United Kingdom: contents
  
As the remittance basis can be dificult to navigate, you may want to seek independent advice from a financial adviser.

Thank you.