Benefit-in-Kind - provision of free or subsidised accommodation

Tax and Duty Manual Part 05-03-06 - 'Benefit-in-Kind - Provision of Free or Subsidised Accommodation' - has been updated to include comprehensive guidance in relation to the provision of accommodation by an employer.

Guidance material and worked examples are provided under the following headings:

• Employer-Owned Accommodation
• Accommodation Rented by an Employer
• Accommodation Costs Paid as Part of a Relocation Package.

This Manual was previously titled 'Letting Value of Property, Benefit-in-Kind' but has been retitled to better reflect its current content.

22 March 2019