Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Employment Income Manual

From
HM Revenue & Customs
Updated
, see all updates

Living accommodation: meaning of by reason of the employment: provided by employer

Section 97(2) ITEPA 2003Part 3 Chapter 5 ITEPA 2003 only applies to living accommodation which is provided by reason of the employment. This page looks at the case where the living accommodation is provided by the employer. Where the living accommodation is provided by someone other than the employer, or provided after employment has ceased, see

EIM11408.

Where the living accommodation is provided by the employer the legislation deems it to have been provided by reason of the employment. The exception to this rule is where the employer is an individual and can show that the accommodation is provided in the normal course of domestic, family or personal relationships.

See EIM11367 where living accommodation is provided by a local authority to one of its employees.