Ive been round the income tax site and drawn a blank

google points to a few non authoritive sites saying they are not allowed to tax it if its reasonable and for a period of less than 2 years ?

not sure its right that some of my colleagues effectively get less in their hands to feed them selves than others with money designated to them for subsistance.

FWIW its in nigeria , on shore in the camp shop foods bloody expensive and due to security we cant just pop down the corner shop.

Have a look here – http://www.hmrc.gov.uk/employers/emp-income-scale-rates.htm

When you are back in the UK, call HMRC and speak with a specialist (not local).

And probably better if you claimed it as an expense (per diem is allowable) rather than get an allowance.

A per diem allowance is tax free for the first two years in a single location. If you change location (country, city etc.) the clock resets. However, as soon as you are aware that you will be in the same location for over 2 years, you will be taxed from the point in time you were made aware. For example, you’ve been on location for 14 months, your employer tells you you’ve another year. You’ll be taxed from 14 months when you declare it. Your employer may adjust the per diem so you don’t lose out. Mine does, and they’re notoriously stingy!

had a good read of your link geoff very helpful

looks like for 20% tax folks they are about 5 quid short – those on 40% tax loose out quite heavily but can claim back tax relief on anything over the value of perdiem to the recomended value given by the HMRC given with reciepts to prove what you spent – more effort than its worth.

Ah well.

8 quid for a bit of cheese thats about 4 quid back home and 4 quid for a tin of mackerel thats about 1.50 back home……soon adds up captive audiance and all that.