ped diem from abroad

Hi, I am a university professor and I will be visiting a university abroad for research purposes. They offer to cover my expenses (travel, accommodation, meals) in the form of a per diem (fixed amount per day). Would this be taxable in the UK? Would I need to do a self-declaration?

Hi,
Please have a look at the following guidance at parts 7.4 and 7.5.
Special tax rules on foreign travel (490: Chapter 7)
Thank you.

Thank you.What is not clear to me after reading the guidance is: 1) Does it still apply if the reimbursement is not coming from the UK employer but from the foreign entity on is visiting abroad? 2) If the reimbursement is in the form of a per diem, rather than exact reimbursement of travel, accommodation, and meal receipts, does it make a difference? 3) Does one have to do a self declaration, or is it not necessary if the tax relier applies?

Hi,
The guidance clearly states that the employer must be a UK resident which this would appear not to be. As such, the income will be taxable and then you can claim relevant expenses -
Claim tax relief for your job expenses
Thank you.

Thanks for your answer. What I find confusing here is the question of who is the employer. My employer is a UK university, I am employed full time, and I visit to a foreign university is part of my duties and authorised by my UK employer. I am not employed by the foreign university, they just offer as a courtesy (which is customary in such cases) to cover the expenses of my visit in the form of a per diem. The statement you quote that the employer must be a UK resident appears to be in paragraph that refers to case were the employee has two employers, which is not the case here. The per diem is just offer from an entity who is not my employer, for reimbursement of expenses I incurred as part of by employment duties for an employer who is a UK resident.

Hi,
The employer in this case is the foreign employer and as such the income is taxable. You will declare as income and then claim the relevant expenses.
Thank you..