Working from home - deduct a hotdesk rental?

TheCyclingProgrammer

jimmo wrote: »

I would. In tax terms the problem here is not that work is 120 miles from home, it is that home is 120 miles from work and where the OP lives is personal choice.
Unfortunately, where TheCyclingProgrammer refers to example D I can only see examples 1 to 11 but I think its worth reading all of them.
It seems very likely that the employer has office facilities available at their base and there is nothing, so far, to suggest that the nature of the job dictates that the OP has to live where he lives.
Therefore the OP will work from home (or hotdesk) by choice, not necessity.
Similarly the fact that the employer is willing to accept a home working arrangement strongly points to personal choice of the employee rather than the employer, or the job, dictating that the employee must work at home. It is, of course quite feasible for the contract of employment to be drawn up in such a way that it obliges the employee to provide his own office accommodation but HMRC would look through the contract to see whether that requirement was a practical reality of the job or something drawn up to reflect the personal choice of the employee.

Just realised I meant example 7, the "D" was the employee in that example and I got my wires crossed!