Guidance

Living accommodation (Self Assessment helpsheet HS202)

Find out how to complete the employment pages of your Self Assessment tax return if your employer provides living accommodation for you or your relations.

Documents

Working sheet: how to work out lease premium (2021)

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Working sheet: how to work out lease premium (2020)

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Working sheet: how to work out lease premium (2019)

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Working sheet: how to work out lease premium (2018)

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Details

If your employer provides you with living accommodation because of your employment, you must include it in your tax return. This guide will help you work out the amount to put on the employment page.

Living accommodation includes:

  • a house
  • apartment
  • flat
  • houseboat
  • holiday home
Published 4 July 2014
Last updated 6 April 2021 + show all updates
  1. The helpsheet and working sheet have been added for the tax year 2020 to 2021.

  2. Helpsheet and working sheet added for the tax year 2019 to 2020.

  3. The helpsheet and working sheet have been added for the tax year 2018 to 2019.

  4. The helpsheet and working sheet have been added for the tax year 2017 to 2018.

  5. The helpsheet and working sheet have been added for the tax year 2016 to 2017.

  6. Rates, allowances and duties have been updated for the tax year 2016 to 2017.

  7. Rates, allowances and duties have been updated for the tax year 2015 to 2016.

  8. First published.