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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.

Updates to this page

From:
HM Revenue & Customs
Published:
4 July 2014
Last updated:
6 April 2026
Show all updates

  1. The helpsheet and working sheet for the tax year 2025 to 2026 have been added and the versions for the tax year 2021 to 2022 have been removed.

  2. The helpsheet and working sheet for 2025 have been added. The helpsheets and working sheets for 2020 and 2021 have been removed.

  3. The helpsheet and working sheet for the tax year 2023 to 2024 have been added and the versions for the tax year 2019 to 2020 have been removed.

  4. The helpsheet and working sheet for the tax year 2022 to 2023 have been added and the versions for the tax year 2018 to 2019 have been removed.

  5. The helpsheet and working sheet for the tax year 2021 to 2022 have been added and the versions for the tax year 2017 to 2018 have been removed.

  6. The helpsheet and working sheet have been added for the tax year 2020 to 2021.

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

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

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

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

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

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

  13. First published.

Documents

HS202 Living accommodation (2026)

HTML

Working sheet: how to work out lease premium (2026)

PDF, 320 KB, 3 pages

This file may not be suitable for users of assistive technology.

Request an accessible format
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

HS202 Living accommodation (2025)

HTML

Working sheet: how to work out lease premium (2025)

PDF, 181 KB, 3 pages

HS202 Living accommodation (2024)

HTML

Working sheet: how to work out lease premium (2024)

PDF, 317 KB, 3 pages

This file may not be suitable for users of assistive technology.

Request an accessible format
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

HS202 Living accommodation (2023)

HTML

Working sheet: how to work out lease premium (2023)

PDF, 182 KB, 3 pages

This file may not be suitable for users of assistive technology.

Request an accessible format
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

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

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