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.

Document

P11D working sheet 1: living accommodation 2016 to 2017 (P11D WS1)

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Details

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.

Published 4 April 2014
Last updated 6 April 2017 + show all updates
  1. Form P11D WS1 for employers to work out the cash equivalent of providing living accommodation to an employee for 2016 to 2017 has been published.
  2. Form P11D WS1 for employers to work out the cash equivalent of providing living accommodation to an employee for 2015 to 2016 has been published.
  3. Form P11D WS1 for employers to work out the cash equivalent of providing living accommodation to an employee for 2014 to 2015 has been published.
  4. First published.