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Readers’ forum: Rental costs

14 September 2021
Issue: 4808 / Categories: Forum & Feedback
Are rental costs on working away from home deductible?

I have a number of self-employed clients who are frequently away from home on work projects lasting several months at a time. Rather than stay in hotels they will often find it cheaper to rent a small flat for the duration of the contract.

The hotel expenses would have been allowable deductions but what about the rental costs? Back in 2015 Tim Healy lost his case because he said that he wanted a place where family and friends could visit him while he was in London (Tim Healy (TC4425) tinyurl.com/3t8n9yub).

Can readers provide some advice on how I deal with this issue with my clients?

Would it be the case that they would have to confirm to me that they did not take on the rental because they wanted family and friends to visit? Do I have to ask them after the event whether...

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