Have Tax Questions? Ask a Tax Expert for Answers ASAP
Hello, I'm Keith and happy to help you with your question.
Yes, you can, assuming that, of course, that your employer does not reimburse you for this expense which would be the normal procedure. If your empoloyer's reimbursement is at a set rate you might be able to claim the balance as an expense in employment.
I do hope I have assisted you with your query.
Thank you. To clarify my situation in addition to my basic salary I was paid an allowance for accommodation for roughly three nights a week whilst I worked away from home but at my regular place of work. The addition of this allowance has pushed me over the £100k threshold and thus I will have to pay back the element of my personal allowance. As I did not gain financially from this arrangement is the cost of the accommodation tax deductible in order to reduce my total liability?
This would appear to be completly correct, Ian. The reimbrsement of travelling and subsistence expenses is only appropriate when you are working away from your regular place of employment. As an employee you can only have one place of employment, any other location being a temporary duty location for which accommodation and subsistence allowances would be acceptable and outside the scope of UK taxation.
The only exception I can think of which would be allowble might be some exceptional event which precluded your normal return home eg adverse weather, public transport shut down etc. Othewise the reimbursement would indeed be taxable as it appears to have been in the scanario you present.
Thank you for your support.