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HMRC internal manual

Employment Income Manual

Tax treatment of building and civil engineering employees: lodging allowance certificates

Completion of an application form is necessary before employees may receive lodging allowances under the CIJC agreements without deduction of tax.

This form requires employees to certify that they are incurring extra expenses on lodgings away from their normal residence, whilst continuing to be responsible for the maintenance of dependants at their normal place of residence.

The meaning of dependants for these purposes is clearly defined. (see EIM71307 onwards).

For details of additional procedures that may permit tax-free payment of lodging allowances to employees who have no dependants, see EIM71310. Lodging allowances should be paid without deduction of tax only if the employer is in possession of a completed application form. Employers should retain such forms for possible future inspection by employer compliance officers.