I sold main UK house to move to Portugal in 2005 and purchased main residence there. Was asked to do freelance work periodically in UK. When mother died in 2010 used inheritance to invest in apartment in UK for £140,000 to use solely as UK base when working. Do NOT rent this out. I pay full council tax etc on it. There is no mortgage on it. Can I claim a per diem rate on this when I am using it for work only, and is there a standard rate for this and meals? I obviously do not have hotel receipts.
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