Business tax – form

PAYE: living accommodation (P11D WS1)

Use form P11D WS1 if you're an employer and need to work out the cash equivalent of providing living accommodation to an employee.



If you’re an employer and provide living accommodation to an employee or director, you can use the P11D WS1 worksheet to calculate the cash equivalent of the benefit.

You don’t have to use this form, but you may find it a useful.

Expenses and benefits: accommodation
Guidance on tax and National Insurance contributions rules for employers who provide living accommodation to employees.

Expenses and benefits for employers
Guidance for employers who provide expenses or benefits to employees or directors.

480: Expenses and benefits - a tax guide
Guidance on tax law relating to expenses payments and benefits received by directors and employees.