Guidance

Living accommodation: HS202 Self Assessment helpsheet

Help with the Employment pages of your Self Assessment tax return.

Documents

Working sheet: how to work out lease premium (2017)

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HS202 working sheet (2016)

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HS202 working sheet (2015)

HS202 Living accommodation (2014)

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Details

When 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, flat, houseboat, holiday home or apartment.

Published 4 July 2014
Last updated 6 April 2017 + show all updates
  1. The helpsheet and working sheet have been added for the tax year 2016 to 2017.
  2. Rates, allowances and duties have been updated for the tax year 2016 to 2017.
  3. Rates, allowances and duties have been updated for the tax year 2015 to 2016.
  4. First published.