Skip to main content

This is a new service – your feedback will help us to improve it.

Posted Sun, 11 Aug 2024 16:17:52 GMT by Helen Rourke
I live near Manchester but work 2-3 days in London (permanent workplace) and 2-3 days from home, so my normal commute is just over 200 miles. I know I can't claim tax relief on travel costs, but can I claim it on hotel accommodation when staying in London if this is my permanent office base?
Posted Mon, 19 Aug 2024 12:44:22 GMT by HMRC Admin 32 Response
Hi,
Please refer to the following Guidance.
Claim tax relief for your job expenses
Thank you.
Posted Mon, 19 Aug 2024 12:49:15 GMT by Helen Rourke
Hi I had already referred to this, it is clear I can't claim travel but I still wasn't sure about accommodation? It says accommodation is eligible but I want to be sure this applies for accommodation associated with travel to/from a permanent place of work and not just temporary. Thanks
Posted Tue, 20 Aug 2024 09:28:11 GMT by BellaBoo
Hi, I'm not an Admin but think I can provide a clear answer. There are no separate reliefs for accommodation as this would ordinarily be a personal expense (required for your comfort, rest and health rather than because of any business purpose). However the relief for travel expenses is such that it covers costs that are associated with business travel rather than just covering the cost of the travel itself. This means in order to claim accommodation costs, there needs to be business travel. As you've stated this is a permanent workplace, this means the travel is personal rather than business and no associated travel costs (including the accommodation) can be claimed. https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim31815 And see, in particular, the last sentence in example 4. https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim31816 Sorry it wasn't better news.
Posted Mon, 02 Sep 2024 09:48:18 GMT by HMRC Admin 19 Response
Hi,

As it is a permanent workplace, you cannot claim for accomodation costs.

Thank you.

You must be signed in to post in this forum.