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HMRC internal manual

Employment Income Manual

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HM Revenue & Customs
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Accommodation provided by reason of employment: contents

If you have a case where accommodation has been provided and you are unsure where to start go first to EIM11302. That page summarises the points you need to consider in any provided accommodation case and tells you where to go for further information on each point.

  1. EIM11301
    Accommodation: reason for the charge
  2. EIM11302
    Accommodation: overview: points you need to consider
Accommodation: earnings within Section 62 ITEPA 2003
  1. EIM11306
    Accommodation: earnings within Section 62 ITEPA 2003
  2. EIM11307
    Accommodation: rent allowance or extra salary
  3. EIM11308
    Accommodation: continuing right to higher wage instead
  4. EIM11309
    Accommodation: employer deducts rent from gross wage
  5. EIM11310
    Accommodation: employee allowed to sub-let
  6. EIM11311
    Accommodation: preventing a double charge
Accommodation: is it living accommodation?
  1. EIM11321
    Accommodation: meaning of living accommodation
  2. EIM11322
    Accommodation: board and lodging and other accommodation that is not living accommodation
Living accommodation: exemptions from charge
  1. EIM11331
    Living accommodation: description of exemptions
  2. EIM11332
    Living accommodation exemption: connected exemptions and relief
  3. EIM11336
    Living accommodation exemption: representative occupiers
  4. EIM11337
    Living accommodation exemption: meaning of representative occupier
  5. EIM11338
    Living accommodation exemption: handling issues on representative occupiers
  6. EIM11341
    Living accommodation exemption: necessary for proper performance of the duties
  7. EIM11342
    Living accommodation exemption: necessary for proper performance of the duties: types of employee
  8. EIM11346
    Living accommodation exemption: customary and better performance
  9. EIM11347
    Living accommodation exemption: the customary test
  10. EIM11348
    Living accommodation exemption: the customary test: judicial comments
  11. EIM11349
    Living accommodation exemption: the better performance test
  12. EIM11350
    Living accommodation exemption: the better performance test: practical considerations
  13. EIM11351
    Living accommodation exemption: customary and better performance: classes of employee
  14. EIM11352
    Living accommodation exemption: the customary test: classes of employee
  15. EIM11353
    Living accommodation exemption: customary and better performance tests: submissions to Employment Income Technical
  16. EIM11361
    Living accommodation exemption: special security arrangements
  17. EIM11362
    Living accommodation exemption: special security arrangements: practical considerations
  18. EIM11366
    Living Accommodation exemption: directors
  19. EIM11367
    Living accommodation exemption: local authority
  20. EIM11371
    Living accommodation exemption: homes outside the United Kingdom owned through a company: general background
  21. EIM11372
    Living accommodation exemption: homes outside the United Kingdom owned through a company: specific conditions in section 100A ITEPA 2003
  22. EIM11373
    Living accommodation exemption: homes outside the United Kingdom owned through a company: exceptions in section 100B ITEPA 2003
  23. EIM11374
    Living accommodation exemption: homes outside the United Kingdom owned through a company: example
Living accommodation: Part 3 Chapter 5 ITEPA 2003: general points
  1. EIM11401
    Living accommodation: brief outline of the legislation
  2. EIM11402
    Living accommodation: when a charge can arise under Part 3 Chapter 5 ITEPA 2003
  3. EIM11403
    Living accommodation: persons chargeable
  4. EIM11404
    Living accommodation: provided for members of employee's family or household
  5. EIM11405
    Living accommodation: meaning of provided: the legislation
  6. EIM11406
    Living accommodation: meaning of provided: practical considerations
  7. EIM11407
    Living accommodation: meaning of by reason of the employment: provided by employer
  8. EIM11408
    Living accommodation: meaning of by reason of the employment: provided by someone other than employer
  9. EIM11410
    Living accommodation: provided to more than one employee in the same period
  10. EIM11411
    Living accommodation: provided to more than one employee in the same period: practical points
  11. EIM11412
    Living accommodation: avoidance areas
  12. EIM11413
    Living accommodation: avoidance area: shadow directors
  13. EIM11414
    Living accommodation: avoidance area: co-ownership cases
  14. EIM11415
    Living accommodation: avoidance area: lease premium cases
  15. EIM11421
    Living accommodation: meaning of provided: example 1
  16. EIM11422
    Living accommodation: meaning of provided: example 2
  17. EIM11423
    Living accommodation: meaning of provided: example 3
  18. EIM11425
    Living accommodation: housing for key workers: rented housing: existing property
  19. EIM11426
    Living accommodation: housing for key workers: rented housing: new property
  20. EIM11427
    Living accommodation: housing for key workers: shared ownership
Living accommodation: Section 105 ITEPA 2003: measure of benefit
  1. EIM11428
    Living accommodation: measure of benefit
  2. EIM11429
    Living accommodation: cost of providing living accommodation
  3. EIM11430
    Living accommodation: cost of providing accommodation: definitions
  4. EIM11431
    Living accommodation: property costing £75,000 or less: measure of benefit under Section 105 ITEPA 2003
  5. EIM11432
    Living accommodation: definition of annual value
  6. EIM11433
    Living accommodation: meaning of annual value
  7. EIM11434
    Living accommodation: meaning of annual value for United Kingdom properties
  8. EIM11436
    Living accommodation: property with no gross rating value set: valuation
  9. EIM11437
    Living accommodation: property with no gross rating value set: request to District Valuer
  10. EIM11438
    Living accommodation: annual value of United Kingdom properties; further practical points
  11. EIM11439
    Living accommodation: annual value of United Kingdom property: employee responsible for repairs or insurance
  12. EIM11440
    Living accommodation: meaning of annual value for properties outside the United Kingdom: description
  13. EIM11441
    Living accommodation: meaning of annual value for properties outside the United Kingdom: detail
  14. EIM11442
    Living accommodation: Section 105 ITEPA 2003 benefit on property in the United Kingdom: example
  15. EIM11443
    Living accommodation: Section 105 ITEPA 2003 benefit on property in the United Kingdom: example of taxable period
  16. EIM11444
    Living accommodation: lease premium cases: overview of changes made by Section 71 FA 2009
  17. EIM11445
    Living accommodation: lease premium cases: detailed attribution rules: when to attribute an amount in respect of a lease premium
  18. EIM11446
    Living accommodation: lease premium cases: calculating the amount to be attributed in respect of a lease premium: general explanation
  19. EIM11447
    Living accommodation: lease premium cases: calculating the amount to be attributed in respect of a lease premium: lease does not contain a relevant break clause: example
  20. EIM11448
    Living accommodation: lease premium cases: calculating the amount to be attributed in respect of a lease premium: lease containing one or more relevant break clauses
  21. EIM11449
    Living accommodation: lease premium cases: calculating the amount to be attributed in respect of a lease premium: lease containing one or more relevant break clauses: example
Living accommodation: Section 106 ITEPA 2003: measure of charge
  1. EIM11472
    Living accommodation: properties costing more than £75,000
  2. EIM11473
    Living accommodation: Section 107 ITEPA 2003 charge: cost basis or market value basis
  3. EIM11474A
    Living accommodation: Section 106 ITEPA 2003 charge: cost basis or market value basis: flowchart
  4. EIM11477
    Living accommodation: Section 107 ITEPA 2003: meaning of market value
  5. EIM11478
    Living accommodation: Section 107 ITEPA 2003: District Valuer's help in market value cases
  6. EIM11479
    Living accommodation: Section 107 ITEPA 2003: District Valuer's valuation not accepted
  7. EIM11480
    Living accommodation: Section 106 ITEPA 2003: amount of benefit
  8. EIM11481
    Living accommodation: Section 106 ITEPA 2003: cost of providing living accommodation on cost basis: example
  9. EIM11482
    Living accommodation: Section 106 ITEPA 2003: cost of providing living accommodation on market value basis: example
  10. EIM11483
    Living accommodation: Section 106 ITEPA 2003: amount of benefit where cost basis applies: example
  11. EIM11484
    Living accommodation: Section 106 ITEPA 2003: amount of benefit where market value basis applies: example
  12. EIM11485
    Living accommodation: Section 106 ITEPA 2003: amount of benefit where market value basis applies: example of taxable period
Living accommodation: business use
  1. EIM11501
    Living accommodation: part of premises used for business purposes: overview
  2. EIM11502
    Living accommodation: where living accommodation is part of larger premises
  3. EIM11503
    Living accommodation: business use of accommodation
  4. EIM11504
    Living accommodation: where living accommodation is part of larger premises: example 1
  5. EIM11505
    Living accommodation: where living accommodation is part of larger premises: example 2
  6. EIM11506
    Living accommodation: part of living accommodation used for business: example
Living accommodation: connected charges
  1. EIM11521
    Living accommodation: other liabilities in connection with living accommodation: meeting employee's liability
  2. EIM11522
    Living accommodation: other liabilities in connection with living accommodation: employer's liability providing benefit to employee