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Where Taxpayers and Advisers Meet

Claiming Rent/Accommodation Costs

richiej053
Posts:1
Joined:Tue Jul 03, 2018 12:39 pm
Claiming Rent/Accommodation Costs

Postby richiej053 » Tue Jul 03, 2018 12:46 pm

I am self-employed and will be starting a new 2-year contract which is 800 miles from my main residence, rather commuting or using hotels I would like to rent an apartment for use in the week, would this be tax-deductible?

greybags1
Posts:47
Joined:Tue Jan 31, 2017 10:41 am
Location:NE Scotland

Re: Claiming Rent/Accommodation Costs

Postby greybags1 » Wed Jul 04, 2018 11:46 am

Have a read of the Tim Healy v HMRC tax case - this may help with your deliberations. You also need to consider if your trade is 'itinerant'. Is there duality of purpose re the costs? Is the cost incurred 'wholly and exclusively' for the trade? The length of the contract is an issue.


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