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Accommodation costs

Yes

The cost of accommodation when you must stay away from home for work is fully deductible. This covers hotels, B&Bs, and other lodging. The accommodation must be necessary for the business trip. You cannot claim for somewhere you could reasonably commute from home.

Common questions

I'm working on a project 200 miles away and need to stay overnight. Can I claim the hotel?
Yes. Accommodation necessary for a work trip is a fully deductible business expense. Example: three nights at £80 is £240 off your profit, plus reasonable evening meals on the same trip.
The contract requires me to live near the site for the duration. Does that make my accommodation claimable?
Not by itself. HMRC does not allow accommodation and subsistence at the base of your trade, even where a contract requires you to live in a particular place. What matters is that the stay is a business trip away from your base, not that someone required it.

Watch out for

  • If you extend a work trip for personal reasons, only the business portion of accommodation is deductible.
  • Accommodation must be reasonable in cost. A luxury hotel when a budget option was available may be challenged.
  • Meals taken with an overnight stay are allowable whether or not they appear on the hotel bill.

Common mistakes

  • Claiming the whole stay when a work trip gained a personal weekend. Split it; only the business nights qualify.
  • Claiming lodging near your own base because a contract demanded it. Base-of-trade accommodation is not deductible.

Cash basis vs traditional accounting

Accommodation is a day-to-day travel cost on both methods, deducted in the period you paid.

HMRC sources

https://www.gov.uk/expenses-if-youre-self-employed/travelhttps://www.gov.uk/hmrc-internal-manuals/business-income-manual/bim47705

Last verified: August 2026 · Tax year 2026/27

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Self-employed tax, explainedSelf-employed tax calculatorMileage allowance calculator

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This guidance is for general information only. Tax rules change. Verify with HMRC or a qualified accountant before filing.

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