HM Revenue & Customs: Expenses and benefits in kind: quick guide to whether tax and NICs are due: living accommodation

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Expenses and benefits in kind: quick guide to whether tax and NICs are due: living accommodation

Table of Contents - Living accommodation

provided by employer
- exempt from charge
- not exempt from charge
Council Tax, water charges or rates paid by employer
- accommodation exempt from charge
- accommodation not exempt from charge
other costs met by employer

Level 2 Table of Contents

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