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HMRC internal manual

Employment Income Manual

Particular benefits: board and lodging

Free board and lodging is not usually chargeable under Section 62 ITEPA 2003 because it cannot usually be converted into money (see EIM01020).

Where a director or employee (except for 2015/16 and earlier one in an excluded employment (see EIM20007)), is provided with free board and lodging by reason of the employment the expense incurred in providing it is a chargeable benefit.

As regards carers see EIM50670.