Rented accommodation

[SueEllen]

This is a public forum so why not? Try not to get too upset.

From a W&E point of view, the accommodation is temporary for the purposes of contracting.

The fact that the partner works nearby the temporary accommodation won't be ignored by HMRC in their digging.

If the partner worked near the permanent accommodation then it would be.

[7specialgems]

Hi all,

Looking for some advice. . .

Planning to get a rented accommodation near my current 12 month contract and will be retaining my home (mortgaged).

The girlfriend has an opportunity to work near me (in London) also via her permanent employment (so we can be together during the week) but will not receive expenses via her work.

The question is : if we both use the rented accommodation, will it invalidate my ability to claim it as a business expense via the ltd company?

If I were to add her as a company secretary / employee, would that alter the position?

Cheers, Luke

Renting the pad near your gig is ok if you get a receipt that clarifies that the payments are only for Monday to Friday and you return to your main residence when you're not working (Friday night, weekend).

But that all goes out the window if you've got your better half in there with you and you're effectively living there together for the majority of the week (fails "wholly, exclusively, necessarily" test). If you're doing that and you're renting your main home out, your primary residence becomes the one near your gig and there is no claim to be had.