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HMRC internal manual

Employment Income Manual

Living accommodation: provided for members of the employee's family or household

Section 97(1) ITEPA 2003The employee is also within Part 3 Chapter 5 ITEPA 2003 where living accommodation is provided by reason of his or her employment for members of the employee’s family or household. As defined in Section 721(4) and (5) ITEPA 2003, family or household covers the employee’s:

  • spouse
  • children and their spouses
  • parents
  • servants, dependants and guests.