I live in the Midlands with my parents and work in the art departments of the TV and Film industry, for which I primarily travel to London. I have no permanent employer and have been on the payroll for three different employers throughout the year and have also carried out work on a self-employed basis. Each job lasts anything from two to eight weeks and I am not working continually throughout the year. Can I claim travel costs to London and overnight accommodation and subsistence costs? I rent a room for the time I'm down in London, normally Monday to Friday, and I don't receive any reimbursement.

Arthur Weller replies:
In your position as an employee, it seems that you cannot claim the travel to London and accommodation there as an allowable expense. Although the ‘24-month rule’ would point to the fact that London was a 'temporary workplace', the 'fixed term appointment rule' overrides that. This rule states that since all of your employment for this job is performed in this place, it becomes your 'permanent workplace'. See HMRC’s Employment Income manual (at www.gov.uk/hmrc-internal-manuals/employmentincome-manual/eim32125) or HMRC’s booklet '490 : Employee Travel - a tax and NICs guide for employers' at section 3.28. In your position as a self-employed trader, it seems that the Courts have ruled that you also cannot claim these costs as an allowable expense. See Prior v Saunders (in HMRC’s Business Income manual at www.gov.uk/hmrc-internal-manuals/business-incomemanual/bim37665 and BIM37675) and Newsom v Robertson (www.gov.uk/hmrc-internal-manuals/businessincome-manual/bim37605).