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HMRC internal manual

Employment Income Manual

From
HM Revenue & Customs
Updated
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Living accommodation: provided to more than one employee in the same period

Section 108 ITEPA 2003Where living accommodation is provided to more than one employee in the same period, the total amount of the cash equivalent of the benefit is limited to the cash equivalent that would have arisen if the property had been provided to a single person.

For cases where this is relevant and not relevant see EIM11411.