We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
Tax and reporting rules for employers providing accommodation for employees
As an employer providing accommodation for your employees, you have…
You do not have to report or pay anything to HM Revenue and Customs (HMRC)…
If the accommodation you provide is not exempt, you must report it to HM…
To work out the value of living accommodation follow these steps: Use the…
The following guides contain more detailed information about: heating,…
Accommodation provided by an employer can affect the National Minimum Wage and National Living Wage: offset rates, accommodation charges.
Accommodation provided by an employer can be taken into account when…
Include these costs as part of your overall accommodation charges: rent…
This effect of accommodation rates on the National Minimum Wage or…
Information about accommodation sites for asylum seekers.
Help with term-time accommodation when you're studying away from home - what you'll get, eligibility, how to claim.
A guide for Service families about applying for, maintaining, moving in and out of and living in UK Service Family Accommodation (SFA).
Find guidance and forms to register a supported accommodation service in England.
Use form P11D WS1 if you're an employer and need to work out the cash equivalent of providing living accommodation to an employee.
Record accommodation and care arrangements for CITES species for import and if they're about to move to new premises.
The People Accommodation Policy Team is responsible for Defence accommodation policy on behalf of Chief Defence Personnel (CDP).
How guests can access the private rented sector, the guides available to them and how DLUHC will work with councils on alternative accommodation.
Help is available for Afghan people in temporary accommodation in the UK to find settled housing.
You must have an accommodation licence to keep an existing structure or install a new structure in, on or over the River Thames or cut into the bank.
Apply to connect people to a supported accommodation service.
Form and process flowchart for service personnel wishing to dipsute charges for damages to service family accommodation.
Starting from March 2024, the MOD will begin introducing a new accommodation offer for our armed forces.
Apply to register a supported accommodation service.
What providers need to know about registering with Ofsted and running or closing a supported accommodation service.
UK Visas and Immigration entry clearance guidance for how it handles applications for maintenance and accommodation made outside the UK.
The widened entitlement accommodation policy will launch on 31 October and will run until the New Accommodation Offer goes live on 11 March 2024.…
You may need a visa to come to the UK to visit, study or work.
Don’t include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. Please fill in this survey (opens in a new tab).