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Tax and reporting rules for employers providing accommodation for employees

• Overview

  As an employer providing accommodation for your employees, you have…

• What's exempt

  You do not have to report or pay anything to HM Revenue and Customs (HMRC)…

• What to report and pay

  If the accommodation you provide is not exempt, you must report it to HM…

• Work out the value

  To work out the value of living accommodation follow these steps: Use the…

• Technical guidance

  The following guides contain more detailed information about: heating,…

This guidance provides information on Acute Respiratory Infections (ARIs) in higher-risk settings.

• Updated: 16 February 2024

SORT IT is a capacity building programme started 10 years ago to develop operational research skills in low- and middle-income countries

• Updated: 29 October 2019

The widened entitlement accommodation policy launched on 31 October and ran until 11 March 2024.

• Updated: 10 November 2023

Landlord responsibilities when renting out your property, including making repairs, health and safety, increasing the rent and changing regulated tenancies.

SORT-IT is the Structured Operational Research Training Initiative (SORT-IT)

• Updated: 15 July 2018

Help is available for Afghan people in temporary accommodation in the UK to find settled housing.

• Updated: 2 April 2024

What providers need to know about registering with Ofsted and running or closing a supported accommodation service.

• Updated: 26 June 2025

Find out when you need to pay VAT if you provide holiday accommodation, caravans and camping facilities.

• Updated: 5 August 2022

Information about accommodation sites for asylum seekers.

• Updated: 22 October 2025