Accommodation

Costs of accommodation while away from home (as long as your contract has not lasted more than 24 months at the same location). If you are required to work away from home, the reasonable costs of overnight accommodation are allowable. This can include the costs of a hotel or, if it makes sense to do so, the cost of renting appropriate accommodation such as a flat close to the client site. In this case, the rent can be claimed as an expense together with associated costs. I.e. Council tax, water and electricity, gas etc. The rental agreement and bills should be set up in the business name and paid directly from the business bank account. If you use the flat over weekends, then you should again reduce part of the expenses in proportion to personal use.