EIM11301 to EIM11799 deal with cases where an employee is
provided with accommodation by reason of his or her employment. The
employee cannot normally convert into money the benefit of being
able to live in the provided accommodation. As there is no
“money’s worth”, accommodation does not count as
general earnings within Section 62 ITEPA 2003 (see
EIM00511).
Special tax rules are needed to charge the employee on the
value of the accommodation. You will find these rules in Part 3
Chapter 5 ITEPA 2003 for living accommodation and Part 3 Chapter 10
ITEPA 2003 for other accommodation, such as board and lodging.
