I am unable to help with this question - this is one for a tax advisor.

I am an officer in the armed forces and due to deploy to the Democratic Republic of Congo for a 6 month tour of duty as a United Nations Military Observer. In addition to my regular wage, I am paid a daily Mission Subsistence Allowance. This money is paid in US dollars by the United Nations to cover the cost of living in theatre.

I am married with 1 child. I am a home owner and my wife does not work. I am a higher rate tax payer and the current MSA daily rate is $169 per day. Over the 6 month period it will ammount to just under $31000 (just under £16000)

My questions is; what is the most tax efficient means of accessing this money?

Currently, deployed personnel opt to have a % paid in cash and a % into a bank account. Do I have to pay tax on this income and if so to whom? Can I open an off shore account, receive the money in this account and wire it into my wifes UK account?

What other tax breaks might I be entitled to claim for when out of the country for this period (single occupancy council tax etc)?

I am sure there are many people in the armed forces, commercial companies or who are self employed faced with this type of tax issue. Working abroad is good money but do I really have to give 40% of it to the government?