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.

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.

HMRC sources

Last verified: April 2026 · Tax year 2026/27

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