Home then base then rental property

[freelancejohn]

Hi

My wife and I lived in a flat for 4 years, then we relocated 150 miles away and rented a new home. During this period I was in full time employment.

When we relocated, I became freelance and the only reason I went back to the flat was to work and to stay over when I was close to the offices I was working in as a self-employed freelance.

After a 6 months of doing this, we decided to rent the property out - so I have rental income for the rest of the financial year.

I understand what I can claim and have to pay during the rental - but I dont know what I am able to claim during the freelance period from the costs of the flat.

I am not concerned about capital gains issues, as even if it was found to be a business - our allowance won't be used.

Many thanks for any help, if you have any additional questions please fire away.

Cheers
John

[pawncob]

Did you own the flat?
You can claim as expenses a fair proportion of the actual costs incurred in keeping the flat available as a base, as long as you can justify it as your base.

[freelancejohn]

Yes I own it.

Out of the 179 days available I worked in the area 55 times and stayed in the flat those 55 nights - when I was working in the area.