EIM11302 | Accommodation: overview: points you need to consider

Part 3 Chapters 1, 5 and 10 ITEPA 2003

In any case where accommodation is provided by reason of employment, you need to answer the following questions to get the correct category of general earnings:

• does it count as general earnings within section 62 ITEPA 2003?

• is the accommodation living accommodation or is it other accommodation, such as board and lodging?

• if the accommodation is other accommodation what is the earnings category?

• if the accommodation is living accommodation is it excluded from earnings?

• if the accommodation is not excluded living accommodation what is the cash equivalent of the benefit?

• have any accommodation services been provided, such as light and heat?

We look at each of these questions in more detail in subsequent pages.