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HMRC internal manual

Employment Income Manual

HM Revenue & Customs
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Living accommodation exemption: special security arrangements

Section 100 ITEPA 2003Part 3 Chapter 5 ITEPA 2003 does not apply to living accommodation provided for an employee where:

  • there is a special threat to the employee’s security and
  • special security arrangements are in force and
  • the employee resides in the accommodation as part of those arrangements.In practice very few people qualify for this exemption (see