Director/shareholder of the company will be required to move away from his permanent home in order to service a new contract. The distance will be too far to commute daily therefore it will be more cost effective to rent an apartment. Can the director claim the rent expense for the week that he services the contract?
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Just one week?
"Can the director claim the rent expense for the week that he services the contract?"
I am surprised that it is worth renting an apartment for just one week, but as this seems to tick all the boxes for a temporary workplace set out in Chapter 3 of Booklet 490, Employee Travel, the cost of travel and hence, subsistence, would qualify for tax relief if paid by the company.
how long is the contract?
An employee can claim a deduction for necessary travel to a temporary workplace and also for accommodation and subsistance if overnight accommodation is necessary.
A temporary workplace is less than two years.
Have a look at the Tim Healy case. https://www.accountingweb.co.uk/article/billy-elliot-star-tax-tribunal-victory/527353