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HMRC internal manual

Employment Income Manual

HM Revenue & Customs
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Accommodation: overview: points you need to consider

Part 3 Chapters 1, 5 and 10 ITEPA 2003In any case where accommodation is provided by reason of employment you need to answer the following questions to get the correct category of general earnings.

  • Does it count as general earnings within Section 62 ITEPA 2003? (see EIM00511)
  • Is the accommodation living accommodation or is it other accommodation, such as board and lodging? (see EIM11321 onwards)
  • If the accommodation is other accommodation what is the earnings category? (see EIM11322)
  • If the accommodation is living accommodation is it excluded from earnings? (see EIM11331 onwards)
  • If the accommodation is not excluded living accommodation what is the cash equivalent of the benefit? (see EIM11401 onwards)
  • Have any accommodation services been provided, such as light and heat? (see EIM11521 onwards)We look at each of these questions in more detail in subsequent pages.