EIM11361 | Living accommodation exemption: special security arrangements

Section 100 ITEPA 2003

Part 3 Chapter 5 ITEPA 2003 does not apply to living accommodation provided for an employee where:
- there is a special threat to the employee’s security and - special security arrangements are in force and - the employee resides in the accommodation as part of those arrangements.

In practice very few people qualify for this exemption (see EIM11362).