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Posted Thu, 04 Apr 2024 15:54:38 GMT by jkcert
I may employ by an overseas employer for a job that requires me physically work in their Isle of Man office majority of time. I will have to rent a room in Isle of Man, work in the office at least 3 weeks per month. I am planning to fly back to UK and work from home for the remaining week each month. Will my living and commuting expenses be deductible against my UK taxes?
Posted Mon, 15 Apr 2024 12:01:13 GMT by HMRC Admin 19 Response
Hi,

Based on the information provided it appears that the office in the Isle of Man is a permanent workplace. Any travel expenses incurred, including accommodation, are ordinary commuting and are not allowable as a deduction. You can see guidance here:

EIM31800 - Deductions: travel expenses: general

EIM32000 - Travel expenses: travel for necessary attendance

Thank you.

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