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EIM11300 | Accommodation provided by reason of employment: contents

From HM Revenue & Customs · Employment Income Manual

If you have a case where accommodation has been provided and you are unsure where to start go first to EIM11302. That page summarises the points you need to consider in any provided accommodation case and tells you where to go for further information on each point.

Contents95 entries

  1. EIM11301Accommodation: reason for the charge
  2. EIM11302Accommodation: overview: points you need to consider
  3. EIM11306Accommodation: earnings within Section 62 ITEPA 2003
  4. EIM11307Accommodation: rent allowance or extra salary
  5. EIM11308Accommodation: continuing right to higher wage instead
  6. EIM11309Accommodation: employer deducts rent from gross wage
  7. EIM11310Accommodation: employee allowed to sub-let
  8. EIM11311Accommodation: preventing a double charge
  9. EIM11321Accommodation: meaning of living accommodation
  10. EIM11322Accommodation: board and lodging and other accommodation that is not living accommodation
  11. EIM11331Living accommodation: description of exemptions
  12. EIM11332Living accommodation exemption: connected exemptions and relief
  13. EIM11336Living accommodation exemption: representative occupiers
  14. EIM11337Living accommodation exemption: meaning of representative occupier
  15. EIM11338Living accommodation exemption: handling issues on representative occupiers
  16. EIM11339Living accommodation exemption: withdrawal of extra statutory concession: representative occupiers
  17. EIM11341Living accommodation exemption: necessary for proper performance of the duties
  18. EIM11342Living accommodation exemption: necessary for proper performance of the duties: types of employee
  19. EIM11346Living accommodation exemption: customary and better performance
  20. EIM11347Living accommodation exemption: the customary test
  21. EIM11348Living accommodation exemption: the customary test: judicial comments
  22. EIM11349Living accommodation exemption: the better performance test
  23. EIM11350Living accommodation exemption: the better performance test: practical considerations
  24. EIM11351Living accommodation exemption: customary and better performance: classes of employee
  25. EIM11352Living accommodation exemption: the customary test: classes of employee
  26. EIM11353Living accommodation exemption: customary and better performance tests: submissions to Employment Income Technical
  27. EIM11361Living accommodation exemption: special security arrangements
  28. EIM11362Living accommodation exemption: special security arrangements: practical considerations
  29. EIM11366Living accommodation exemption: directors
  30. EIM11367Living accommodation: exemptions: local authority
  31. EIM11371Living accommodation exemption: homes outside the United Kingdom owned through a company: general background
  32. EIM11372Living accommodation exemption: homes outside the United Kingdom owned through a company: specific conditions in section 100A ITEPA 2003
  33. EIM11373Living accommodation exemption: homes outside the United Kingdom owned through a company: exceptions in section 100B ITEPA 2003
  34. EIM11374Living accommodation exemption: homes outside the United Kingdom owned through a company: example
  35. EIM11401Living accommodation: brief outline of the legislation
  36. EIM11402Living accommodation: when a charge can arise under Part 3 Chapter 5 ITEPA 2003
  37. EIM11403Living accommodation: persons chargeable
  38. EIM11404Living accommodation: provided for members of the employee's family or household
  39. EIM11405Living accommodation: meaning of provided: the legislation
  40. EIM11406Living accommodation: meaning of provided: practical considerations
  41. EIM11407Living accommodation: meaning of by reason of the employment: provided by employer
  42. EIM11408Living accommodation: meaning of by reason of the employment: provided by someone other than the employer
  43. EIM11410Living accommodation: provided to more than one employee in the same period
  44. EIM11411Living accommodation: provided to more than one employee in the same period: practical points
  45. EIM11412Living accommodation: avoidance areas
  46. EIM11413Living accommodation: avoidance area: shadow directors
  47. EIM11414Living accommodation: avoidance area: co-ownership cases
  48. EIM11415Living accommodation: avoidance area: lease premium cases
  49. EIM11421Living accommodation: meaning of provided: example 1
  50. EIM11422Living accommodation: meaning of provided: example 2
  51. EIM11423Living accommodation: meaning of provided: example 3
  52. EIM11425Living Accommodation: housing for key workers: rented housing: existing property
  53. EIM11426Living Accommodation: housing for key workers: rented housing: new property
  54. EIM11427Living accommodation: housing for key workers: shared ownership
  55. EIM11428Living accommodation: measure of benefit
  56. EIM11429Living accommodation: cost of providing living accommodation
  57. EIM11430Living accommodation: cost of providing living accommodation: definitions
  58. EIM11431Living accommodation: property costing £75,000 or less: measure of benefit under Section 105 ITEPA 2003
  59. EIM11432Living accommodation: definition of annual value
  60. EIM11433Living accommodation: meaning of annual value
  61. EIM11434Living accommodation: meaning of annual value for United Kingdom properties
  62. EIM11436Living accommodation: property with no gross rating value set: valuation
  63. EIM11437Living accommodation: property with no gross rating value set: request to District Valuer
  64. EIM11438Living accommodation: annual value of United Kingdom properties: further practical points
  65. EIM11439Living accommodation: annual value of United Kingdom property: employee responsible for repairs or insurance
  66. EIM11440Living accommodation: meaning of annual value for properties outside the United Kingdom: description
  67. EIM11441Living accommodation: meaning of annual value for properties outside the United Kingdom: detail
  68. EIM11442Living accommodation: Section 105 ITEPA 2003 benefit on property in the United Kingdom: example
  69. EIM11443Living accommodation: Section 105 ITEPA 2003 benefit on property in the United Kingdom: example of taxable period
  70. EIM11444Living accommodation: lease premium cases: overview of changes made by Section 71 FA 2009
  71. EIM11445Living accommodation: lease premium cases: detailed attribution rules: when to attribute an amount in respect of a lease premium
  72. EIM11446Living accommodation: lease premium cases: calculating the amount to be attributed in respect of a lease premium: general explanation
  73. EIM11447Living accommodation: lease premium cases: calculating the amount to be attributed in respect of a lease premium: lease does not contain a relevant break clause: example
  74. EIM11448Living accommodation: lease premium cases: calculating the amount to be attributed in respect of a lease premium: lease containing one or more relevant break clauses
  75. EIM11449Living accommodation: lease premium cases: calculating the amount to be attributed in respect of a lease premium: lease containing one or more relevant break clauses: example
  76. EIM11472Living accommodation: properties costing more than £75,000
  77. EIM11473Living accommodation: Section 107 ITEPA 2003: cost basis or market value basis
  78. EIM11474ALiving accommodation: Section 106 ITEPA 2003 charge: cost basis or market value basis: flowchart
  79. EIM11477Living accommodation: Section 107 ITEPA 2003: meaning of market value
  80. EIM11478Living accommodation: Section 107 ITEPA 2003: District Valuer's help in market value cases
  81. EIM11479Living accommodation: Section 107 ITEPA 2003: District Valuer's valuation not accepted
  82. EIM11480Living accommodation: section 106 ITEPA 2003: amount of benefit
  83. EIM11481Living accommodation: Section 106 ITEPA 2003: cost of providing living accommodation on cost basis: example
  84. EIM11482Living accommodation: Section 106 ITEPA 2003: cost of providing living accommodation on market value basis: example
  85. EIM11483Living accommodation: Section 106 ITEPA 2003: amount of benefit where cost basis applies: example
  86. EIM11484Living accommodation: Section 106 ITEPA 2003: amount of benefit where market value basis applies: example
  87. EIM11485Living accommodation: Section 106 ITEPA 2003: amount of benefit where cost basis applies: example of taxable period
  88. EIM11501Living accommodation: part of premises used for business purposes: overview
  89. EIM11502Living accommodation: where living accommodation is part of larger premises
  90. EIM11503Living accommodation: business use of accommodation
  91. EIM11504Living accommodation: where living accommodation is part of larger premises: example 1
  92. EIM11505Living accommodation: where living accommodation is part of larger premises: example 2
  93. EIM11506Living accommodation: part of living accommodation used for business: example
  94. EIM11521Living accommodation: other liabilities in connection with living accommodation: meeting employee's liability
  95. EIM11522Living accommodation: other liabilities in connection with living accommodation: employer's liability providing benefit to employee