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HMRC internal manual

Employment Income Manual

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HM Revenue & Customs
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Living accommodation exemption: customary and better performance tests: submissions to Employment Income Technical

Section 99(2) ITEPA 2003

Sometimes it can be difficult to decide if the conditions for living accommodation exemption under Section 99(2) ITEPA 2003 (see EIM11346) have been met.

Take special care where claims to exemption are made on behalf of large groups of workers rather than by individuals, for example where claims are made by trades unions or by employers. (This content has been withheld because of exemptions in the Freedom of Information Act 2000) before the claim is admitted.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)