Primary Residence at Parents and Claiming Rental Expenses

[soit]

Hello,

I wonder if anyone has experience of being in a sitiuation where your primary residence is at your parents home or friend whilst you have another property (your former primary residence) rented out.

Is it possible to claim rental costs of a place near to your contract client?

I have a room at my parents home that I use most weekends and have bank account and mobile phone registered there as well as company office but do not have name on bills (elec/council tax)?

Thanks for reading

[Jessica@WhiteFieldTax]

Home is a matter of fact, based on what you call "home", or, if there was a dispute, where a tribunal determines your home to be. It's based on quality of occupation and roots - I.e. you can't call a letterbox that you never visit home.

Letting a property which used to be your home is a red herring in this context - it doesn't effect somewhere else being your home.

So if your parents home is genuinely your home, and subject to the 24 month rule, you are fine. Having bills at your parents home doesn't matter, it's proving, if you had to, it's your home, I,e, where you would go if you weren't working away. It's useful that you have bank account/moby/ company there, check that's where HMRC have you down for Self Assessment as well.