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.
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Accommodation: reason for the charge |
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Accommodation: overview: points you need to consider |
Accommodation: earnings within Section 62 ITEPA 2003
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Accommodation: earnings within Section 62 ITEPA 2003 |
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Accommodation: rent allowance or extra salary |
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Accommodation: continuing right to higher wage instead |
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Accommodation: employer deducts rent from gross wage |
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Accommodation: employee allowed to sub-let |
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Accommodation: preventing a double charge |
Accommodation: is it living accommodation?
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Accommodation: meaning of living accommodation |
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Accommodation: board and lodging and other accommodation that is not living accommodation |
Living accommodation: exemptions from charge
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Living accommodation: description of exemptions |
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Living accommodation exemption: connected exemptions and relief |
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Living accommodation exemption: representative occupiers |
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Living accommodation exemption: meaning of representative occupier |
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Living accommodation exemption: handling issues on representative occupiers |
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Living accommodation exemption: necessary for proper performance of the duties |
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Living accommodation exemption: necessary for proper performance of the duties: types of employee |
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Living accommodation exemption: customary and better performance |
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Living accommodation exemption: the customary test |
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Living accommodation exemption: the customary test: judicial comments |
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Living accommodation exemption: the better performance test |
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Living accommodation exemption: the better performance test: practical considerations |
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Living accommodation exemption: customary and better performance: classes of employee |
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Living accommodation exemption: the customary test: classes of employee |
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Living accommodation exemption: customary and better performance tests: submissions to Employment Income Technical |
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Living accommodation exemption: special security arrangements |
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Living accommodation exemption: special security arrangements: practical considerations |
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Living Accommodation exemption: directors |
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Living accommodation exemption: local authority |
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Living accommodation exemption: homes outside the United Kingdom owned through a company: general background |
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Living accommodation exemption: homes outside the United Kingdom owned through a company: specific conditions in section 100A ITEPA 2003 |
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Living accommodation exemption: homes outside the United Kingdom owned through a company: exceptions in section 100B ITEPA 2003 |
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Living accommodation exemption: homes outside the United Kingdom owned through a company: example |
Living accommodation: Part 3 Chapter 5 ITEPA 2003: general points
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Living accommodation: brief outline of the legislation |
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Living accommodation: when a charge can arise under Part 3 Chapter 5 ITEPA 2003 |
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Living accommodation: persons chargeable |
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Living accommodation: provided for members of employee's family or household |
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Living accommodation: meaning of provided: the legislation |
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Living accommodation: meaning of provided: practical considerations |
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Living accommodation: meaning of by reason of the employment: provided by employer |
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Living accommodation: meaning of by reason of the employment: provided by someone other than employer |
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Living accommodation: provided to more than one employee in the same period |
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Living accommodation: provided to more than one employee in the same period: practical points |
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Living accommodation: avoidance areas |
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Living accommodation: avoidance area: shadow directors |
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Living accommodation: avoidance area: co-ownership cases |
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Living accommodation: avoidance area: lease premium cases |
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Living accommodation: meaning of provided: example 1 |
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Living accommodation: meaning of provided: example 2 |
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Living accommodation: meaning of provided: example 3 |
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Living accommodation: housing for key workers: rented housing: existing property |
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Living accommodation: housing for key workers: rented housing: new property |
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Living accommodation: housing for key workers: shared ownership |
Living accommodation: Section 105 ITEPA 2003: measure of benefit
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Living accommodation: measure of benefit |
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Living accommodation: cost of providing living accommodation |
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Living accommodation: cost of providing accommodation: definitions |
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Living accommodation: property costing £75,000 or less: measure of benefit under Section 105 ITEPA 2003 |
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Living accommodation: definition of annual value |
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Living accommodation: meaning of annual value |
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Living accommodation: meaning of annual value for United Kingdom properties |
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Living accommodation: property with no gross rating value set: valuation |
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Living accommodation: property with no gross rating value set: request to District Valuer |
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Living accommodation: annual value of United Kingdom properties; further practical points |
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Living accommodation: annual value of United Kingdom property: employee responsible for repairs or insurance |
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Living accommodation: meaning of annual value for properties outside the United Kingdom: description |
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Living accommodation: meaning of annual value for properties outside the United Kingdom: detail |
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Living accommodation: Section 105 ITEPA 2003 benefit on property in the United Kingdom: example |
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Living accommodation: Section 105 ITEPA 2003 benefit on property in the United Kingdom: example of taxable period |
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Living accommodation: lease premium cases: overview of changes made by Section 71 FA 2009 |
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Living accommodation: lease premium cases: detailed attribution rules: when to attribute an amount in respect of a lease premium |
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Living accommodation: lease premium cases: calculating the amount to be attributed in respect of a lease premium: general explanation |
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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 |
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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 |
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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
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Living accommodation: properties costing more than £75,000 |
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Living accommodation: Section 107 ITEPA 2003 charge: cost basis or market value basis |
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Living accommodation: Section 106 ITEPA 2003 charge: cost basis or market value basis: flowchart |
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Living accommodation: Section 107 ITEPA 2003: meaning of market value |
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Living accommodation: Section 107 ITEPA 2003: District Valuer's help in market value cases |
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Living accommodation: Section 107 ITEPA 2003: District Valuer's valuation not accepted |
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Living accommodation: Section 106 ITEPA 2003: amount of benefit |
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Living accommodation: Section 106 ITEPA 2003: cost of providing living accommodation on cost basis: example |
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Living accommodation: Section 106 ITEPA 2003: cost of providing living accommodation on market value basis: example |
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Living accommodation: Section 106 ITEPA 2003: amount of benefit where cost basis applies: example |
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Living accommodation: Section 106 ITEPA 2003: amount of benefit where market value basis applies: example |
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Living accommodation: Section 106 ITEPA 2003: amount of benefit where market value basis applies: example of taxable period |
Living accommodation: business use
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Living accommodation: part of premises used for business purposes: overview |
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Living accommodation: where living accommodation is part of larger premises |
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Living accommodation: business use of accommodation |
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Living accommodation: where living accommodation is part of larger premises: example 1 |
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Living accommodation: where living accommodation is part of larger premises: example 2 |
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Living accommodation: part of living accommodation used for business: example |
Living accommodation: connected charges
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Living accommodation: other liabilities in connection with living accommodation: meeting employee's liability |
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Living accommodation: other liabilities in connection with living accommodation: employer's liability providing benefit to employee |
