The following Employment Tax guidance note Produced 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:
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:
office and workshop accommodation
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