Claiming accommodation costs when working away from home

A lot of people in Barrow are here for a package at the yard or the port and keep a home somewhere else. Whether your room here is claimable comes down to three things: your employment status, whether Barrow is a temporary workplace, and paperwork.

This is general information from a landlord, not tax advice. HMRC's guidance is at gov.uk: travel and overnight expenses; the detailed rules are in HMRC's Employment Income Manual (EIM32000 onwards). Ask an accountant about your contract.

Employees at a temporary workplace

An assignment lasting less than 24 months is not automatically a temporary workplace. Attendance must be for a task of limited duration or another temporary purpose, and HMRC's other tests must also be met. In particular, a workplace attended for all or almost all of a fixed-term employment can be permanent even on a short contract. Accommodation and necessary meals can qualify where an overnight stay is needed for qualifying business travel; ordinary commuting and private costs do not qualify. Employer reimbursement and a personal claim for tax relief follow their respective rules. The amount charged alone does not establish entitlement to relief; ask your accountant about your circumstances.

The 24-month rule

The 24-month rule applies to a workplace that would otherwise be temporary. If you spend, or reasonably expect to spend, at least 40% of your working time there over a period exceeding 24 months, it is treated as permanent. If an initially shorter assignment is extended beyond that limit, relief can stop when the expectation changes, before month 24. Working below 40% does not establish eligibility by itself.

Contractors

Employment-intermediary rules can treat each engagement as a separate employment, normally preventing relief for ordinary commuting and associated subsistence. For the supervision, direction or control exception, the right to exercise control by any person matters, even if it is not used. This is not solely a test of what the client does.

Personal-service companies have modified rules. Do not assume that an umbrella arrangement, company invoice or outside-IR35 label makes accommodation deductible: the engagement and the normal travel rules still need checking. Ask your accountant or payroll provider before claiming.

Paperwork

Keep the tenancy agreement or rent invoices showing the address, the amount and the dates; your assignment letter or contract with the expected duration; and your travel records. We invoice monthly and itemise, and we'll provide a statement for the year if you ask.

Keep personal pay-and-tax records for at least 22 months after the end of the relevant tax year when the return is on time. Self-employed business records normally need at least five years after the relevant 31 January submission deadline. A company's accounting records normally need six years from the end of its financial year. These are different record categories, not one rule for everyone filing Self Assessment; late returns and other circumstances can require longer retention.

Official sources checked 15 October 2026. This review covers the general travel-rule scope and record periods, not an individual's entitlement or an HMRC assessment of a particular room. See HMRC's temporary-workplace definition, 24-month and 40% tests, fixed-term appointments, necessary accommodation and subsistence, intermediary conditions, supervision, direction or control and personal-service company modifications. Record periods: personal pay and tax, self-employed business and company accounting.

Ours

Monthly invoices, itemised, with a statement for the year on request, and rooms from £135 a week with every bill included. An invoice records the cost; your accountant or payroll provider should confirm any tax treatment. How renting with us works →

Before you book, see what to ask when renting a room for a short contract.

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Common questions

Can I claim rent for a room while working away?

Possibly, if the overnight stay is needed for qualifying business travel and the workplace meets HMRC's temporary-workplace rules. An assignment under 24 months does not automatically qualify. Employer reimbursement and personal tax relief are different arrangements; ask payroll or an accountant about your circumstances.

What is the 24-month rule?

An otherwise temporary workplace becomes permanent if you spend, or expect to spend, at least 40% of your working time there over a period exceeding 24 months. A changed expectation can end relief before month 24. Working below 40% does not itself make a workplace temporary. Other rules, including the fixed-term appointment rule, also apply.

Can umbrella or limited-company contractors claim accommodation?

It depends on the engagement. Employment-intermediary rules can treat each engagement as a separate employment, normally preventing relief for ordinary commuting and associated subsistence. The supervision, direction or control test includes anyone's right to exercise it. Personal-service companies have modified rules; an outside-IR35 label alone does not establish a temporary workplace. Ask your accountant or payroll provider.

What records do I need?

Keep invoices, payment evidence, assignment dates and the information used to assess the workplace. HMRC's normal personal pay-and-tax record period for an on-time return is at least 22 months after that tax year ends. Self-employed business records normally need at least five years after the relevant 31 January submission deadline; company accounting records normally need six years from the end of the company financial year. Late returns and other circumstances can require longer retention.