Q. I was travelling abroad on business last month when I got terrible tooth ache. I sought emergency treatment at a local dentist and paid the bill using my company's debit card. Will I be taxed on the dentist's fee as a benefit in kind?

A. If the dental cost had been incurred while you were in the UK, it would have been a taxable benefit for you. But as you were working outside the UK at the time, your company can pick up the bill with no tax cost to you. The dental bill is also a valid deduction for the company as it forms part of the cost of sending you to work abroad for a short period.

Q. My personal service company is about take on an IT servicing contract in Belgium. The customer will pay me a rate for every day I attend their premises, on top of my fee for the whole contract. This 'per diem' rate is less than HMRC's benchmark rate for expenses when working in Belgium. Can it be paid directly to me personally or should it be paid to my personal service company?

A. The 'per diem' rate should be paid to your company and be included in its turnover for VAT purposes, so treat it as a gross receipt including VAT. Your company can pay you expenses for working abroad, at or below the HMRC agreed benchmark rates. Do not short circuit this by accepting the per diem rate straight into your personal bank account as this will create a VAT mess.