22nd October 2008, 06:53 PM
The relevant tax laws aren't too complicated to find. Basically, if you were provided with accommodation or subs whilst working on a job that it would be viable to travel to from the main office, or whilst working at the main office then they are taxable benefits as they're classed as part of your wage. Likewise if you are explicitly taken on for a job that job becomes your main place of work so accommodation or subs become taxable. It is only if you are sent on an away job, where it is not viable to commute from the main office, that accommodation and subs become non-taxable. Interestingly this may also apply to travel allowances some people receive when travelling to the main office. Though I don't think it will include travel allowances when travelling to site. See the following link for advice on what is/what is not taxable. Most of the issues with archaeology revolve around where your main place of work is defined as, for this check your contract. (That's assuming you've even been issued with a paper copy!)
http://www.hmrc.gov.uk/incometax/tax-allow-ees.htm
http://www.hmrc.gov.uk/incometax/tax-allow-ees.htm