Is the accommodation near a regular workplace you attend frequently?

Not deductible for permanent workplace. Accommodation near your permanent workplace is not deductible, even if it's far from your home. HMRC considers this a personal choice about where to live, not a business expense. If you choose to work somewhere far from home, the accommodation is your personal living cost.

Is this a short-term stay (not a long-term living arrangement)?

Long-term living costs are not deductible. If accommodation is effectively replacing your home or is a long-term living arrangement, it's treated as personal expenditure. Business accommodation should be for specific trips or temporary assignments, not ongoing living costs.

If working at a specific location, will you be there for less than 24 months?

Deductible for temporary workplace stays. Accommodation near a temporary workplace is deductible. A workplace is temporary if you expect to be there for less than 24 months. This includes project-based work, client sites, or temporary assignments away from your normal base.

Is the accommodation for business travel (client visits, meetings, conferences)?

Your company can reimburse you tax-free. Your limited company can pay for or reimburse accommodation costs for business travel without any tax implications for you. The company claims it as a business expense, and you receive the benefit tax-free. This includes hotels, serviced apartments, and reasonable accommodation costs.

Is this accommodation near a temporary work location (under 24 months)?

Your company can reimburse you tax-free. Your limited company can pay for or reimburse accommodation costs for business travel without any tax implications for you. The company claims it as a business expense, and you receive the benefit tax-free. This includes hotels, serviced apartments, and reasonable accommodation costs.

Is this accommodation near your regular workplace?

Not claimable for regular workplace. Accommodation costs near your regular workplace are not claimable, even if you live far away. HMRC considers where you choose to live as a personal decision. The cost of staying near your permanent workplace is treated as a personal living expense, not a business cost.

Can I Expense This?←All expenses

🏨

Find out if you can claim hotel costs, Airbnb, and accommodation when travelling for work.

Question 1

Can I Expense Accommodation?

1Question 1

Are you self-employed or a sole trader?

This includes freelancers and contractors not working through a limited company.

⚠️

Important disclaimer

This tool provides general guidance based on HMRC rules at the time of writing and is for informational purposes only. It does not constitute professional tax, legal, or financial advice. Tax rules change frequently and this information may be outdated or incomplete. No warranty is given as to accuracy. We accept no liability for any loss, damage, or consequences arising from reliance on this guidance. Use of this tool does not create a professional-client relationship. Your specific circumstances may differ significantly. Always consult a qualified accountant or tax advisor before making financial decisions.