UK resident moved abroad last year and has been contracting out of his UK Ltd company for past 6 months. He commutes back and forth each weekend to the UK and has been following this pattern for the 6 months and is therefore still UK resident but doesn't have a home here. His costs are not excessive and would be a similar amount to that of a train fare in the UK.
Question is can he claim any of his travel and accommodation expenses to/in the UK as corporation tax deductible? I've read something that makes me think he can only claim these costs if he were non UK resident but cannot find any HMRC guidance on this despite searching the quite difficult to use hmrc site.
TIA