HMRC internal manual

Employment Income Manual

EIM11300 - 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.

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. EIM11339
    Withdrawal of extra statutory concession: representative occupiers
  7. EIM11341
    Living accommodation exemption: necessary for proper performance of the duties
  8. EIM11342
    Living accommodation exemption: necessary for proper performance of the duties: types of employee
  9. EIM11346
    Living accommodation exemption: customary and better performance
  10. EIM11347
    Living accommodation exemption: the customary test
  11. EIM11348
    Living accommodation exemption: the customary test: judicial comments
  12. EIM11349
    Living accommodation exemption: the better performance test
  13. EIM11350
    Living accommodation exemption: the better performance test: practical considerations
  14. EIM11351
    Living accommodation exemption: customary and better performance: classes of employee
  15. EIM11352
    Living accommodation exemption: the customary test: classes of employee
  16. EIM11353
    Living accommodation exemption: customary and better performance tests: submissions to Employment Income Technical
  17. EIM11361
    Living accommodation exemption: special security arrangements
  18. EIM11362
    Living accommodation exemption: special security arrangements: practical considerations
  19. EIM11366
    Living Accommodation exemption: directors
  20. EIM11367
    Living accommodation exemption: local authority
  21. EIM11371
    Living accommodation exemption: homes outside the United Kingdom owned through a company: general background
  22. EIM11372
    Living accommodation exemption: homes outside the United Kingdom owned through a company: specific conditions in section 100A ITEPA 2003
  23. EIM11373
    Living accommodation exemption: homes outside the United Kingdom owned through a company: exceptions in section 100B ITEPA 2003
  24. 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