Commentary

A6.961 Job-related accommodation

Administration and compliance

A6.961 Job-related accommodation

A6.961 Job-related accommodation

No tax or National Insurance is due in respect of accommodation if it is provided in certain specific circumstances (see E4.607) but it is not easy to satisfy the requirements. HMRC will consider the employee's duties and terms of employment. Costs of heating, lighting etc will be subject to tax and National Insurance.

If the provision of accommodation is not reviewed on a regular basis, the tax-exempt conditions may cease to apply. Typically, this may occur when a new employee is appointed or there is a change in duties, or both.

If the accommodation is not job-related, it

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