Non-domicile accommodation expenses

[Confounded]

rent as expense

Hi, I live in Bulgaria and I work on a contract in Belfast. I opened UK limited company and I don't know can I claim my accommodation expenses. My primary address is in Bulgaria so I'm foreign domicile and I'm renting temporary place in Belfast. Thank you for helping me!

Dear vmmilev and other members, I realise that this post is rather old, but I am interested in the same topic: can I claim rent as a business expense if I am moving to the UK (or even from a place of residence, say, in Leeds, to London) for the duration of the contract. I would be grateful if someone could share their experiences (not just sarcastic comments) and / or provide informative links. Thank you.

[ASB]

Dear vmmilev and other members, I realise that this post is rather old, but I am interested in the same topic: can I claim rent as a business expense if I am moving to the UK (or even from a place of residence, say, in Leeds, to London) for the duration of the contract. I would be grateful if someone could share their experiences (not just sarcastic comments) and / or provide informative links. Thank you.

It depends upon your circumstances.

In essence if you live and maintain a home in place A and temporarily maintain accommodation in place B and have a temporary workplace related to that then the expenses of maintaining it and getting to and from it are usually chargeable against income. [The basic question being are the expenses related to being in a temporary workplace or related to needing a roof over your head]

There is a load of stuff here which may help you discover how the rules apply to your particular situation. Obviously your accountant/brolly /whatever may be a useful first port of call.

EIM31800 - Deductions: travel expenses: general: contents

[Kenny@MyAccountantFriend]

I would argue that as a UK company you are required to maintain a UK address as this is where the work is to be performed as such the accommodation would not be an allowable expense even if you have a property abroad.

If however you had a main property and then rented accommodation nearer to the client site for a contract the accommodation would be allowable as you are already maintaining a UK address.

The same rules would apply to the travel expenses from the original country of residence to the UK.

Umbrella companies operate via separate rules as they have a UK establishment to start with.

Unfortunately it is difficult to find HMRC guidance to confirm either way, however this article makes reference to the example and confirms the above.

Contractor doctor: is renting a home near the contract site an allowable expense?

[Confounded]

I would argue that as a UK company you are required to maintain a UK address as this is where the work is to be performed as such the accommodation would not be an allowable expense even if you have a property abroad.

Dear Kenny,
I am sorry that I did not make it clear in my post, but we are not a UK-based company. My partners and I do not even live in the UK. But we are looking to get some contracts from the UK. If we do, one of us will be providing services on client's cite in the UK while others working from our home country. I would like to find out what would be tax liabilities of the person working long term (>6 months) in the UK as a non-UK-domicile (if I correctly understand this terminology). If someone has been in this situation I would be grateful for any information they can share. Also, a recommendation of a consultancy who can help in this situation would be very welcomed - so far the ones we have contacted said they only deal with UK-based companies. Thank you