"Commuting" costs for contractor living abroad

What costs can a contractor who lives abroad but works in the UK claim

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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

 

Replies (2)

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By Tim Vane
23rd Mar 2017 14:31

You use the word commute, which sounds right. So disallowable.

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By Emmamay106
23rd Mar 2017 18:09

Probably the wrong choice of wording...I guess my query is that if the contractor lived in the UK and was travelling to a temporary workplace his costs would be allowable. So if he lives abroad and travels to a temporary workplace in the UK staying in a hotel then how is this different? Just can't find anything which explains the rationale behind it.

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