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Posted Sat, 06 Apr 2024 16:34:00 GMT by Michael Norton
I have been offered a permanent job 200 miles from my home. In the first year I will travel there during the week and stay in a hotel at my expense. It is my main place of employment. The travel costs will not be deductible as they are part of a commute but are the hotel costs deductible expenses as I have to incur them to access the employment? It will be a small single room at the lowest cost possible.
Posted Wed, 17 Apr 2024 07:47:41 GMT by HMRC Admin 25
Hi Michael Norton,
Based on the information provided it appears that the hotel is a permanent workplace.
Any travel expenses incurred (including accommodation) are ordinary commuting and are not allowable as a deduction.
Please have a look at EIM31800:
EIM31800 - Deductions: travel expenses: general: contents
And EIM32000 - Travel expenses: travel for necessary attendance: contents
EIM32000 - Travel expenses: travel for necessary attendance: contents.
Thank you. 


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