EIM71310 - Tax treatment of working rule agreements: lodging allowances: single employees without dependants

In addition to the procedures described in EIM71307 to EIM71309, it is also possible for single employees without dependants to receive lodging allowances without deduction of tax if they certify to the employer that:

• they are incurring additional expenditure on lodging away from their permanent residence and
• they have continuing liability for the expenses of maintenance of their permanent residence at which they live whilst not working away and
• the permanent residence is owned by them, either freehold or leasehold, or is a tenanted property for which, by virtue of a written agreement on a commercial basis, they have continuing financial obligations whilst working away.

In practice, these procedures may be applied also to married employees who have no dependants actually living at their permanent residence.