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

Employer-financed retirement benefits schemes: excluded benefits: living accommodation and related benefits: accommodation related

Employer-Financed Retirement Benefits (Excluded Benefits for Tax Purposes) Regulations 2007 S.I. 2007 No.3537

Removal Expenses

Where a benefit is provided in relation to a change of residence referred to in EIM15022 it will be an excluded benefit provided if it would have been within S271 if provided in the course of the employment. S271 (extended by S280) covers the costs of moving belongings, insuring them during the move and the costs of temporary storage (see EIM03111).

If the cash equivalent of this benefit exceeds £8000 then the excess is not within this paragraph as far as determining whether it is an excluded benefit.

See EIM15024 where provision is to a member of the employee’s family.

Repairs & Alterations to Living Accommodation

Such work will be an excluded benefit if:

  • there would have been no liability by virtue of S313 ITEPA if it had been carried out on living accommodation provided by reason of the employee’s employment (see EIM21620).
  • it is carried out on any of the accommodation described in EIM15022 and
  • the work does not cause the accommodation to become ‘improved property’ (see EIM15022).

See EIM15024 where provision is for the benefit of an employee’s family.

Council Tax etc paid for Living Accommodation

Payments or reimbursements of council tax or rates, water or sewerage charges will be an excluded benefit if:

  • S314 ITEPA would have applied if the accommodation had been provided by reason of a person’s employment, and
  • they are in respect of living accommodation described in section 314(1) ITEPA 2003.

See EIM15024 where the provision is to a member of the employee’s family.