273. Living Accommodation Provided For The Performance Of Duties. | Taxation Law | LexisNexis

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273. Living accommodation provided for the performance of duties.

The taxable benefit charge on living accommodation under the Income Tax (Earnings and Pensions) Act 2003 Part 3 Chapter 5¹ does not apply to living accommodation provided for an employee if:

(1) it is necessary for the proper performance of the employee's duties that the employee should reside in it; or
(2) it is provided for the better performance of the duties of the employment, and the employment is one of the kinds of employment in the case of which it is customary for employers to provide living accommodation for employees².

The necessity to be in occupation under head (1)

(7) Employment And Pensions

245. Employment income generally.

246. Charge to tax on employment income.

247. Meaning of 'general earnings'.

248. Net taxable earnings.

249. Meaning of 'specific employment income'.

250. Net taxable specific employment income.

251. Territorial Scope.

252. Meanings of 'employment' and 'office'.

253. Meaning of 'a contract of service'.

254. Several employments as opposed to one profession.

255. HMRC's 'Check employment status for tax' service.

256. Legislation extending to special cases: agency workers.

257. Legislation extending to special cases: IR35 intermediaries.

258. Legislation extending to special cases: managed services companies.

259. Legislation extending to special cases: disguised employment in limited liability partnerships.

260. Earnings.

261. Timing of general earnings: the receipts basis.

262. Earnings 'from' employment: the causation test.

263. Payments to discharge an employee's obligations are earnings.

264. Disguised remuneration: employment income provided through third parties.

265. Payments from third parties.

266. The meaning of 'money or money's worth': the convertibility principle.

267. Income from employment: testimonials and personal gifts.

268. The scope of the benefits code and its relationship with earnings.

269. Optional remuneration arrangements.

270. Expenses.

271. Cash vouchers, non-cash vouchers and credit tokens.

272. Living accommodation: general rule.

273. Living accommodation provided for the performance of duties.

274. Living accommodation provided as a result of security threat.

275. Cap on taxable benefit from ancillary expenses related to excluded living accommodation.

276. Living accommodation: exclusion for homes outside the UK owned through a company.

277. Cash equivalent of accommodation where cost is less than £75,000.

278. Cash equivalent of accommodation where cost exceeds £75,000.

279. Taxable benefit in respect of private use of employer-provided cars.

280. Taxable benefit in respect of private use of employer-provided vans.

281. Taxable benefit in respect of employer-provided fuel for company cars and vans.

282. Mileage allowance for use of employee's own vehicle.

283. Low-interest or no-interest loans provided to employees.

284. Employee loans released or written off.

285. Scholarships provided by reason of employment.

286. Payments and benefits on retirement or termination from employment or changes to duties of employment.

287. Benefits code: residual charge.

288. Cash equivalent of the benefit under the residual charge.

289. Cash equivalent of the benefit under the residual charge: asset made available for private use without transfer of the property in the asset.

290. Cash equivalent of the benefit under the residual charge: transfer of used or depreciated asset.

291. Exemptions for ministers of religion.

292. Exemptions for Members of Parliament, government ministers, armed forces, consuls etc.

293. Exclusion from benefit code residual charge for carer's board and lodging.

294. Exclusion for accommodation, supplies and services used in employment duties.

295. Exclusion from benefit code residual charge for death or retirement benefit provision.

296. Exclusion from the Income Tax (Earnings and Pensions) Act 2003 section 62 and benefit code residual charge for mobile telephone.

297. Exclusion for homeworker's additional household expenses.

298. Exclusion for subsidised meals.

299. Exclusion for employer-provided childcare.

300. Limited exclusions for removal benefits and expenses.

301. Other benefits excluded from income tax.

302. Payments treated as earnings.

303. Deductible expenses in general.

304. Expenses must be paid by the employee or paid by another and included in earnings.

305. Deductions for employment expenses: the general rule.

306. Expenditure must be incurred in the performance of the duties.

307. Expenditure must be necessarily incurred.

308. Expenditure must be incurred wholly and exclusively for employment purposes.

309. Travelling expenses.

310. Professional membership fees.

311. Annual subscriptions.

312. Fixed sum allowances for work equipment.

313. Other statutory employment deductions.

314. Overview of the employee share, option and other securities scheme legislation.

315. General charging provision.

316. Shares or other securities received as remuneration.

317. Options to acquire shares and other securities received as remuneration.

318. Meaning of 'securities'.

319. Employment-related securities and interests in securities.

320. Associated persons.

321. Restricted securities.

322. Convertible securities.

323. Anti-avoidance rules targeting artificial manipulation of value.

324. Post-acquisition benefits from securities.

325. Shares in research institution spin-out companies.

326. Employment-related securities options.

327. Share Incentive Plans.

328. Save As You Earn share option schemes.

329. Company Share Option Plan Schemes.

330. Enterprise Management Incentives Schemes.

331. Priority share allocations.

332. Supplementary provisions about employee benefit trusts.

333. Legislation governing the taxation of pension income.

334. Charge to tax on pension income.

335. Tax relief for pension contributions.

336. Maximum relief for pension contributions.

337. Maximum lifetime contributions allowance.

338. Annual allowance.

339. Taxation of pension schemes.

340. Exemption from income tax and capital gains tax for registered pension schemes.

341. Pay As You Earn (PAYE) generally.

342. Obligation on employers and troncmasters to operate PAYE.

343. Deduction at source.

344. High income child benefit charge in general.

345. Apprenticeship levy in general.