Office accommodation

By Tolley in association with Philip Rutherford
Employment_tax_img

The following Employment Tax guidance note by Tolley in association with Philip Rutherford provides comprehensive and up to date tax information covering:

  • Office accommodation
  • Introduction
  • Accommodation at the employer’s premises
  • Supplies other than at the employer’s premises
  • Private use
  • Reporting requirements

Introduction

Almost all employers provide workplaces for their employees. Fortunately the vast majority of this provision is exempt from both tax / NIC and reporting requirements.

Accommodation at the employer’s premises

There is a general exemption from tax and reporting to accommodation provided by an employer to an employee within ITEPA 2003, s 316. The exemption is in place so long as:

  • the accommodation is provided at the employer’s premises, and
  • the employee uses the accommodation for the duties of his employment and that the private use is not significant

This exemption covers:

    More on In the workplace: