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HMRC internal manual

Employment Income Manual

Living accommodation: when a charge can arise under Part 3 Chapter 5 ITEPA 2003


A charge to tax arises where living accommodation is provided by reason of the employment:

  • rent free, or
  • at a rent less than that paid by the person providing it, or
  • at a rent less than the amount chargeable under Section 103 ITEPA 2003.