Accommodation - an overview

Top  Previous  Next

The accommodation tab should be used for accommodation which is treated as owned by the employer and made available by reason of employment to the employee.


For further information about exemptions for representative accommodation and more details about the rules for calculating the benefit value for living accommodation please see the HMRC booklet 480.


If the employer does not own the property but pays full market rent to provide accommodation, enter the rental details in the Annual Value box, or you may alternatively choose to record this in "Other Benefits".