Hi asafm7,
When you originally posted on this forum, you described your situation as follows: "During the year I left my apartment for 3 months (stopped paying rent and bills) and lived as a digital nomad". It was on that basis - ie that you had voluntarily vacated your apartment for three months to live and work as a 'digital nomad' - that the previous answer was provided.
If in fact you had no home during the 3-month nomadic period, other than the temporary accomodation you rented, you would be regarded as an 'itinerant employee' . The HMRC guidance at EIM31817 outlines HMRC's position re: itinerant employees with the following example:
'An employee performs the duties of her employment at a series of temporary workplaces. She has no permanent home. She stays in guest houses and hotels near wherever she happens to be working. This is the only accommodation available to her. She has to live somewhere and the costs of accommodation are attributable to her general need for shelter, rather than her attendance at a particular workplace. Her travel is between her temporary accommodation and her temporary workplace. The cost of accommodation is not attributable to the cost of that travel so she is not entitled to a deduction for the cost of the accommodation.However she is entitled to a deduction for the cost of travel between her temporary accommodation and her temporary workplace.This is an example of an itinerant employee who has no permanent home and makes her home wherever her work happens to take her. She cannot deduct the cost of her accommodation because she incurs no additional expense.'
EIM31817 - Travel expenses: general: accommodation and subsistence: subsistence costs that are not attributable to the travel: no permanent home: examples
Thank you.