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.


EIM11301

Accommodation: reason for the charge

EIM11302

Accommodation: overview: points you need to consider

Accommodation: earnings within Section 62 ITEPA 2003

EIM11306

Accommodation: earnings within Section 62 ITEPA 2003

EIM11307

Accommodation: rent allowance or extra salary

EIM11308

Accommodation: continuing right to higher wage instead

EIM11309

Accommodation: employer deducts rent from gross wage

EIM11310

Accommodation: employee allowed to sub-let

EIM11311

Accommodation: preventing a double charge

Accommodation: is it living accommodation?

EIM11321

Accommodation: meaning of living accommodation

EIM11322

Accommodation: board and lodging and other accommodation that is not living accommodation

Living accommodation: exemptions from charge

EIM11331

Living accommodation: description of exemptions

EIM11332

Living accommodation exemption: connected exemptions and relief

EIM11336

Living accommodation exemption: representative occupiers

EIM11337

Living accommodation exemption: meaning of representative occupier

EIM11338

Living accommodation exemption: handling issues on representative occupiers

EIM11341

Living accommodation exemption: necessary for proper performance of the duties

EIM11342

Living accommodation exemption: necessary for proper performance of the duties: types of employee

EIM11346

Living accommodation exemption: customary and better performance

EIM11347

Living accommodation exemption: the customary test

EIM11348

Living accommodation exemption: the customary test: judicial comments

EIM11349

Living accommodation exemption: the better performance test

EIM11350

Living accommodation exemption: the better performance test: practical considerations

EIM11351

Living accommodation exemption: customary and better performance: classes of employee

EIM11352

Living accommodation exemption: the customary test: classes of employee

EIM11353

Living accommodation exemption: customary and better performance tests: submissions to Employment Income Technical

EIM11361

Living accommodation exemption: special security arrangements

EIM11362

Living accommodation exemption: special security arrangements: practical considerations

EIM11366

Living Accommodation exemption: directors

EIM11367

Living accommodation exemption: local authority

EIM11371

Living accommodation exemption: homes outside the United Kingdom owned through a company: general background

EIM11372

Living accommodation exemption: homes outside the United Kingdom owned through a company: specific conditions in section 100A ITEPA 2003

EIM11373

Living accommodation exemption: homes outside the United Kingdom owned through a company: exceptions in section 100B ITEPA 2003

EIM11374

Living accommodation exemption: homes outside the United Kingdom owned through a company: example

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

EIM11401

Living accommodation: brief outline of the legislation

EIM11402

Living accommodation: when a charge can arise under Part 3 Chapter 5 ITEPA 2003

EIM11403

Living accommodation: persons chargeable

EIM11404

Living accommodation: provided for members of employee's family or household

EIM11405

Living accommodation: meaning of provided: the legislation

EIM11406

Living accommodation: meaning of provided: practical considerations

EIM11407

Living accommodation: meaning of by reason of the employment: provided by employer

EIM11408

Living accommodation: meaning of by reason of the employment: provided by someone other than employer

EIM11410

Living accommodation: provided to more than one employee in the same period

EIM11411

Living accommodation: provided to more than one employee in the same period: practical points

EIM11412

Living accommodation: avoidance areas

EIM11413

Living accommodation: avoidance area: shadow directors

EIM11414

Living accommodation: avoidance area: co-ownership cases

EIM11415

Living accommodation: avoidance area: lease premium cases

EIM11421

Living accommodation: meaning of provided: example 1

EIM11422

Living accommodation: meaning of provided: example 2

EIM11423

Living accommodation: meaning of provided: example 3

EIM11425

Living accommodation: housing for key workers: rented housing: existing property

EIM11426

Living accommodation: housing for key workers: rented housing: new property

EIM11427

Living accommodation: housing for key workers: shared ownership

Living accommodation: Section 105 ITEPA 2003: measure of benefit

EIM11428

Living accommodation: measure of benefit

EIM11429

Living accommodation: cost of providing living accommodation

EIM11430

Living accommodation: cost of providing accommodation: definitions

EIM11431

Living accommodation: property costing £75,000 or less: measure of benefit under Section 105 ITEPA 2003

EIM11432

Living accommodation: definition of annual value

EIM11433

Living accommodation: meaning of annual value

EIM11434

Living accommodation: meaning of annual value for United Kingdom properties

EIM11436

Living accommodation: property with no gross rating value set: valuation

EIM11437

Living accommodation: property with no gross rating value set: request to District Valuer

EIM11438

Living accommodation: annual value of United Kingdom properties; further practical points

EIM11439

Living accommodation: annual value of United Kingdom property: employee responsible for repairs or insurance

EIM11440

Living accommodation: meaning of annual value for properties outside the United Kingdom: description

EIM11441

Living accommodation: meaning of annual value for properties outside the United Kingdom: detail

EIM11442

Living accommodation: Section 105 ITEPA 2003 benefit on property in the United Kingdom: example

EIM11443

Living accommodation: Section 105 ITEPA 2003 benefit on property in the United Kingdom: example of taxable period

EIM11444

Living accommodation: lease premium cases: overview of changes made by Section 71 FA 2009

EIM11445

Living accommodation: lease premium cases: detailed attribution rules: when to attribute an amount in respect of a lease premium

EIM11446

Living accommodation: lease premium cases: calculating the amount to be attributed in respect of a lease premium: general explanation

EIM11447

Living accommodation: lease premium cases: calculating the amount to be attributed in respect of a lease premium: lease does not contain a relevant break clause: example

EIM11448

Living accommodation: lease premium cases: calculating the amount to be attributed in respect of a lease premium: lease containing one or more relevant break clauses

EIM11449

Living accommodation: lease premium cases: calculating the amount to be attributed in respect of a lease premium: lease containing one or more relevant break clauses: example

Living accommodation: Section 106 ITEPA 2003: measure of charge

EIM11472

Living accommodation: properties costing more than £75,000

EIM11473

Living accommodation: Section 107 ITEPA 2003 charge: cost basis or market value basis

EIM11474a

Living accommodation: Section 106 ITEPA 2003 charge: cost basis or market value basis: flowchart

EIM11477

Living accommodation: Section 107 ITEPA 2003: meaning of market value

EIM11478

Living accommodation: Section 107 ITEPA 2003: District Valuer's help in market value cases

EIM11479

Living accommodation: Section 107 ITEPA 2003: District Valuer's valuation not accepted

EIM11480

Living accommodation: Section 106 ITEPA 2003: amount of benefit

EIM11481

Living accommodation: Section 106 ITEPA 2003: cost of providing living accommodation on cost basis: example

EIM11482

Living accommodation: Section 106 ITEPA 2003: cost of providing living accommodation on market value basis: example

EIM11483

Living accommodation: Section 106 ITEPA 2003: amount of benefit where cost basis applies: example

EIM11484

Living accommodation: Section 106 ITEPA 2003: amount of benefit where market value basis applies: example

EIM11485

Living accommodation: Section 106 ITEPA 2003: amount of benefit where market value basis applies: example of taxable period

Living accommodation: business use

EIM11501

Living accommodation: part of premises used for business purposes: overview

EIM11502

Living accommodation: where living accommodation is part of larger premises

EIM11503

Living accommodation: business use of accommodation

EIM11504

Living accommodation: where living accommodation is part of larger premises: example 1

EIM11505

Living accommodation: where living accommodation is part of larger premises: example 2

EIM11506

Living accommodation: part of living accommodation used for business: example

Living accommodation: connected charges

EIM11521

Living accommodation: other liabilities in connection with living accommodation: meeting employee's liability

EIM11522

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