The following Employment Tax guidance note by Tolley in association with Philip Rutherford provides comprehensive and up to date tax information covering:
Almost all employers provide workplaces for their employees. Fortunately the vast majority of this provision is exempt from both tax / NIC and reporting requirements.
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:
This exemption covers:
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