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HMRC internal manual

Employment Income Manual

Living accommodation exemption: meaning of representative occupier

Former representative occupier posts can qualify for exemption from any benefit arising under Part 3 Chapter 5 ITEPA 2003 on provided living accommodation (see EIM11336). A representative occupier is an employee:

  • who resides in a house provided rent free by the employer and
  • who as a term of the contract of employment is required to reside in that particular house and is not allowed to reside anywhere else and
  • whose occupation of the house is for the purpose of the employer, the nature of the employment being such that the employee is reasonably required to reside in it for the better and more effectual performance of the duties.

See Tennant v Smith (3TC158), Reed v Cattermole (21TC35) and Gray v Holmes (30TC467).