EIM11300 - Accommodation provided by reason of employment: table of contents

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.

EIM11301Accommodation: reason for the charge
EIM11302Accommodation: overview: points you need to consider

Accommodation: earnings within Section 62 ITEPA 2003

EIM11306Accommodation: earnings within Section 62 ITEPA 2003
EIM11307Accommodation: rent allowance or extra salary
EIM11308Accommodation: continuing right to higher wage instead
EIM11309Accommodation: employer deducts rent from gross wage
EIM11310Accommodation: employee allowed to sub-let
EIM11311Accommodation: preventing a double charge

Accommodation: is it living accommodation?

EIM11321Accommodation: meaning of living accommodation
EIM11322Accommodation: board and lodging and other accommodation that is not living accommodation

Living accommodation: exemptions from charge

EIM11331Living accommodation: description of exemptions
EIM11332Living accommodation exemption: connected exemptions and relief
EIM11336Living accommodation exemption: representative occupiers
EIM11337Living accommodation exemption: meaning of representative occupier
EIM11338Living accommodation exemption: handling issues on representative occupiers
EIM11341Living accommodation exemption: necessary for proper performance of the duties
EIM11342Living accommodation exemption: necessary for proper performance of the duties: types of employee
EIM11346Living accommodation exemption: customary and better performance
EIM11347Living accommodation exemption: the customary test
EIM11348Living accommodation exemption: the customary test: judicial comments
EIM11349Living accommodation exemption: the better performance test
EIM11350Living accommodation exemption: the better performance test: practical considerations
EIM11351Living accommodation exemption: customary and better performance: classes of employee
EIM11352Living accommodation exemption: the customary test: classes of employee
EIM11353Living accommodation exemption: customary and better performance tests: submissions to Emploment Incom Technical
EIM11361Living accommodation exemption: special security arrangements
EIM11362Living accommodation exemption: special security arrangements: practical considerations
EIM11366Living Accommodation exemption: directors
EIM11367Living accommodation exemption: local authority

Living accommodation: Part 3 Chapter 5 ITEPA 2003: general points

EIM11401Living accommodation: brief outline of the legislation
EIM11402Living accommodation: when a charge can arise under Part 3 Chapter 5 ITEPA 2003
EIM11403Living accommodation: persons chargeable
EIM11404Living accommodation: provided for members of employee's family or household
EIM11405Living accommodation: meaning of provided: the legislation
EIM11406Living accommodation: meaning of provided: practical considerations
EIM11407Living accommodation: meaning of by reason of the employment: provided by employer
EIM11408Living accommodation: meaning of by reason of the employment: provided by someone other than employer
EIM11410Living accommodation: provided to more than one employee in the same period
EIM11411Living accommodation: provided to more than one employee in the same period: practical points
EIM11412Living accommodation: avoidance areas
EIM11413Living accommodation: avoidance area: shadow directors
EIM11414Living accommodation: avoidance area: co-ownership cases
EIM11415Living accommodation: avoidance area: lease premium cases
EIM11421Living accommodation: meaning of provided: example 1
EIM11422Living accommodation: meaning of provided: example 2
EIM11423Living accommodation: meaning of provided: example 3
EIM11425Living accommodation: housing for key workers: rented housing: existing property
EIM11426Living accommodation: housing for key workers: rented housing: new property
EIM11427Living accommodation: housing for key workers: shared ownership

Living accommodation: Section 105 ITEPA 2003: measure of benefit

EIM11428Living accommodation: measure of benefit
EIM11429Living accommodation: cost of providing living accommodation
EIM11430Living accommodation: cost of providing accommodation: definitions
EIM11431Living accommodation: property costing £75,000 or less: measure of benefit under Section 105 ITEPA 2003
EIM11432Living accommodation: definition of annual value
EIM11433Living accommodation: meaning of annual value
EIM11434Living accommodation: meaning of annual value for United Kingdom properties
EIM11436Living accommodation: property with no gross rating value set: valuation
EIM11437Living accommodation: property with no gross rating value set: request to District Valuer
EIM11438Living accommodation: annual value of United Kingdom properties; further practical points
EIM11439Living accommodation: annual value of United Kingdom property: employee responsible for repairs or insurance
EIM11440Living accommodation: meaning of annual value for properties outside the United Kingdom: description
EIM11441Living accommodation: meaning of annual value for properties outside the United Kingdom: detail
EIM11442Living accommodation: Section 105 ITEPA 2003 benefit on property in the United Kingdom: example
EIM11443Living accommodation: Section 105 ITEPA 2003 benefit on property in the United Kingdom: example of taxable period

Living accommodation: Section 106 ITEPA 2003: measure of charge

EIM11472Living accommodation: properties costing more than £75,000
EIM11473Living accommodation: Section 107 ITEPA 2003 charge: cost basis or market value basis
EIM11474aLiving accommodation: Section 106 ITEPA 2003 charge: cost basis or market value basis: flowchart
EIM11477Living accommodation: Section 107 ITEPA 2003: meaning of market value
EIM11478Living accommodation: Section 107 ITEPA 2003: District Valuer's help in market value cases
EIM11479Living accommodation: Section 107 ITEPA 2003: District Valuer's valuation not accepted
EIM11480Living accommodation: Section 106 ITEPA 2003: amount of benefit
EIM11481Living accommodation: Section 106 ITEPA 2003: cost of providing living accommodation on cost basis: example
EIM11482Living accommodation: Section 106 ITEPA 2003: cost of providing living accommodation on market value basis: example
EIM11483Living accommodation: Section 106 ITEPA 2003: amount of benefit where cost basis applies: example
EIM11484Living accommodation: Section 106 ITEPA 2003: amount of benefit where market value basis applies: example
EIM11485Living accommodation: Section 106 ITEPA 2003: amount of benefit where market value basis applies: example of taxable period

Living accommodation: business use

EIM11501Living accommodation: part of premises used for business purposes: overview
EIM11502Living accommodation: where living accommodation is part of larger premises
EIM11503Living accommodation: business use of accommodation
EIM11504Living accommodation: where living accommodation is part of larger premises: example 1
EIM11505Living accommodation: where living accommodation is part of larger premises: example 2
EIM11506Living accommodation: part of living accommodation used for business: example

Living accommodation: connected charges

EIM11521Living accommodation: other liabilities in connection with living accommodation: meeting employee's liability
EIM11522Living accommodation: other liabilities in connection with living accommodation: employer's liability providing benefit to employee


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