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HMRC internal manual

Employment Income Manual

Particular benefits: furniture

If furniture is provided for the use of a director or employee, except for 2015 to 2016 tax year and earlier one in an excluded employment, by reason of the employment, the chargeable benefit should be calculated as in EIM21630 to EIM21632. But no charge will arise if the furniture is on the employer’s premises and is used by the employee solely in performing his duties.

If furniture is provided in job-related living accommodation the chargeable benefit may be capped to 10% of the employee’s net earnings.