This work focuses on a sample of diamond thin film which was grown epitaxially on polished {111} surface of synthetic type Ib diamond crystals. Phosphorus doping was achieved during growth using phosphine in the reactant gas ([P]/[C] = 500 ppm, [P] = 3 × 1018 cm—3). Hall effect measurements show n-type conductivity and thermal activation energy of free electrons of 610 ± 10 meV. The sample was characterised by Fourier Transformed Infrared (FTIR) spectroscopy at 1.8 K under a magnetic field (0 to 13 Tesla) parallel to the {111} direction. The evolution of the 1S → 2P+/— absorption peak shows an increase of the FWHM (full width at half maximum) proportionally to the magnetic field. The results suggest a linear Zeeman splitting. For a magnetic field of 13 T the absorption peak splits into 1S → 2P+ and 2P—. This splitting confirms the attribution of this peak to a transition to the 2P+/— excited state of phosphorus. A value for the transverse effective mass of the electron mt = 0.31m0 has been deduced from the splitting.