Travel and Subsistence – What accommodation costs can the company pay/reimburse the director for?

The costs of accommodation for nights spent away from home for business purposes may be claimed as a business expense subject to HMRC guidelines.

These expenses include:

• Hotel or B&B for nights spent away from home on business;
• Renting and running costs of a rental property, excluding furnishings, as long as it’s not your main residence and there is regular commuting back to your main home.