Home office costs abroad?

Psyche

Hi, it's the old home office costs question again but with a twist this time.
I have a client whose limited company is based in the UK, but he lives most of his time in Spain. Can he claim the weekly £3 allowance for use of home as office even if the home office is located abroad, does anyone know?
Thanks!
(wishing I were in Spain!)

Monsoon

I don't know definitively, but i don't see why not!