Expenses and benefits: accommodation
What's exempt
You do not have to report or pay anything to HM Revenue and Customs (HMRC) on the cost of certain types of accommodation.
If it바카라 사이트™s domestic or personal
Accommodation is exempt if both:
- you바카라 사이트™re an employer who바카라 사이트™s an individual, for example a sole trader
- you바카라 사이트™re providing it for someone because they바카라 사이트™re a close relative - even if they happen to work in your business
It will not be exempt if either:
- you바카라 사이트™re a company or partnership
- you바카라 사이트™d be providing the same sort of accommodation to an employee who was not a family member
If it바카라 사이트™s provided by a local council
Accommodation is exempt if a local council provides it on the same terms that it provides housing to non-employees.
If it바카라 사이트™s necessary or usually provided for the job
Accommodation at the place of work is exempt if:
- your employees cannot do their work properly without it, for example agricultural workers living on farms
- an employer is usually expected to provide accommodation for people doing that type of work (for example a manager living above a pub, or a vicar looking after a parish)
If you provide the accommodation to company directors, they have to be either full-time or work for a non-profit or charity organisation and hold less than 5% of the shares.
If it바카라 사이트™s needed for security
If you need to provide accommodation to protect an employee because the type of work they do means there바카라 사이트™s a special threat to their security, this is exempt.
Other charges and costs
If the accommodation you provide is exempt, you do not have to report Council Tax, water and sewerage charges to HMRC, or pay National Insurance and tax.