foreign per diem expenses

Hi I work full time abroad and am still classes as a UK resident, i have no income direct from the UK ass is from my overseas employment. Where do i record my foreign per diem expenses that i receive? Thank you

Hi,
This depends on where you are actually tax resident - RDR3 Statutory Residence Test
Thank you.

hi im a tax resident of the uk. I only am employed abroad and have no uk income