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HMRC internal manual

Business Income Manual

Farming: farm cottages

S34 Income (trading and Other Income) Act 2005, S54 Corporation Tax Act 2009

Where a cottage is provided rent-free for a farm employee, related expenditure of a revenue nature which is incurred wholly and exclusively for the purposes of the trade and does not otherwise offend the wholly and exclusively rule is an admissible deduction in computing farm profits.