This topic examines the provision of living accommodation for employees, and the associated tax and National Insurance implications. It also examines the treatment of any relocation assistance provided to an employee who is required to make a job-related move.

In Practice

The Provision of Accommodation: Tax Liability

The provision of living accommodation for an employee and/or members of the employee’s family or household gives rise to a taxable benefit unless the accommodation in question is exempt. Where provision of the accommodation is not within the scope of the exemption, a tax liability arises.

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