{
  "id": 16269724,
  "title": "Disclose per diem payments in UK ITR",
  "url": "https://urgent.news/2026/10/24/disclose-per-diem-payments-in-uk-itr",
  "topic": "business",
  "section": "Business",
  "published": "2026-10-24T01:30:00.000Z",
  "source": {
    "name": "The Economic Times",
    "slug": "the-economic-times",
    "url": "https://economictimes.indiatimes.com/wealth/tax/uk-employees-receiving-per-diem-payments-must-separately-disclose-them-if-they-cross-hmrc-specified-limits-know-what-employees-should-do/articleshow/135147368.cms"
  },
  "original_language": "en",
  "account": "Mr. Saxena, a resident of Bommenahalli Village in Bangalore Rural, received Rs 16 lakh in per diem payments from a multinational company's Indian branch while working abroad. He failed to declare these payments in his Indian Income Tax Return and faced a tax notice demanding an explanation. However, the ITAT Delhi ruled that per diem payments are not taxable for non-resident salaried individuals under the India-UK Double Tax Avoidance Treaty. The tribunal criticized Saxena for not accurately reporting these payments in his UK tax return.",
  "summary": null,
  "key_points": [],
  "editors_take": null,
  "illustration": null,
  "coverage": {
    "outlets": 1,
    "also_reported_by": []
  },
  "ai_generated": true,
  "disclaimer": "Summaries, key points and the editor’s take are written by software from other outlets’ reporting and may contain errors — always check the linked original."
}