EIM11300 - Accommodation provided by reason of employment: 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.

1. EIM11301

   Accommodation: reason for the charge
2. EIM11302

   Accommodation: overview: points you need to consider
3. EIM11306

   Accommodation: earnings within Section 62 ITEPA 2003
4. EIM11307

   Accommodation: rent allowance or extra salary
5. EIM11308

   Accommodation: continuing right to higher wage instead
6. EIM11309

   Accommodation: employer deducts rent from gross wage
7. EIM11310

   Accommodation: employee allowed to sub-let
8. EIM11311

   Accommodation: preventing a double charge
9. EIM11321

   Accommodation: meaning of living accommodation
10. EIM11322

    Accommodation: board and lodging and other accommodation that is not living accommodation
11. EIM11331

    Living accommodation: description of exemptions
12. EIM11332

    Living accommodation exemption: connected exemptions and relief
13. EIM11336

    Living accommodation exemption: representative occupiers
14. EIM11337

    Living accommodation exemption: meaning of representative occupier
15. EIM11338

    Living accommodation exemption: handling issues on representative occupiers
16. EIM11339

    Withdrawal of extra statutory concession: representative occupiers
17. EIM11341

    Living accommodation exemption: necessary for proper performance of the duties
18. EIM11342

    Living accommodation exemption: necessary for proper performance of the duties: types of employee
19. EIM11346

    Living accommodation exemption: customary and better performance
20. EIM11347

    Living accommodation exemption: the customary test
21. EIM11348

    Living accommodation exemption: the customary test: judicial comments
22. EIM11349

    Living accommodation exemption: the better performance test
23. EIM11350

    Living accommodation exemption: the better performance test: practical considerations
24. EIM11351

    Living accommodation exemption: customary and better performance: classes of employee
25. EIM11352

    Living accommodation exemption: the customary test: classes of employee
26. EIM11353

    Living accommodation exemption: customary and better performance tests: submissions to Employment Income Technical
27. EIM11361

    Living accommodation exemption: special security arrangements
28. EIM11362

    Living accommodation exemption: special security arrangements: practical considerations
29. EIM11366

    Living Accommodation exemption: directors
30. EIM11367

    Living accommodation exemption: local authority
31. EIM11371

    Living accommodation exemption: homes outside the United Kingdom owned through a company: general background
32. EIM11372

    Living accommodation exemption: homes outside the United Kingdom owned through a company: specific conditions in section 100A ITEPA 2003
33. EIM11373

    Living accommodation exemption: homes outside the United Kingdom owned through a company: exceptions in section 100B ITEPA 2003
34. EIM11374

    Living accommodation exemption: homes outside the United Kingdom owned through a company: example
35. EIM11401

    Living accommodation: brief outline of the legislation
36. EIM11402

    Living accommodation: when a charge can arise under Part 3 Chapter 5 ITEPA 2003
37. EIM11403

    Living accommodation: persons chargeable
38. EIM11404

    Living accommodation: provided for members of employee's family or household
39. EIM11405

    Living accommodation: meaning of provided: the legislation
40. EIM11406

    Living accommodation: meaning of provided: practical considerations
41. EIM11407

    Living accommodation: meaning of by reason of the employment: provided by employer
42. EIM11408

    Living accommodation: meaning of by reason of the employment: provided by someone other than employer
43. EIM11410

    Living accommodation: provided to more than one employee in the same period
44. EIM11411

    Living accommodation: provided to more than one employee in the same period: practical points
45. EIM11412

    Living accommodation: avoidance areas
46. EIM11413

    Living accommodation: avoidance area: shadow directors
47. EIM11414

    Living accommodation: avoidance area: co-ownership cases
48. EIM11415

    Living accommodation: avoidance area: lease premium cases
49. EIM11421

    Living accommodation: meaning of provided: example 1
50. EIM11422

    Living accommodation: meaning of provided: example 2
51. EIM11423

    Living accommodation: meaning of provided: example 3
52. EIM11425

    Living accommodation: housing for key workers: rented housing: existing property
53. EIM11426

    Living accommodation: housing for key workers: rented housing: new property
54. EIM11427

    Living accommodation: housing for key workers: shared ownership
55. EIM11428

    Living accommodation: measure of benefit
56. EIM11429

    Living accommodation: cost of providing living accommodation
57. EIM11430

    Living accommodation: cost of providing accommodation: definitions
58. EIM11431

    Living accommodation: property costing £75,000 or less: measure of benefit under Section 105 ITEPA 2003
59. EIM11432

    Living accommodation: definition of annual value
60. EIM11433

    Living accommodation: meaning of annual value
61. EIM11434

    Living accommodation: meaning of annual value for United Kingdom properties
62. EIM11436

    Living accommodation: property with no gross rating value set: valuation
63. EIM11437

    Living accommodation: property with no gross rating value set: request to District Valuer
64. EIM11438

    Living accommodation: annual value of United Kingdom properties; further practical points
65. EIM11439

    Living accommodation: annual value of United Kingdom property: employee responsible for repairs or insurance
66. EIM11440

    Living accommodation: meaning of annual value for properties outside the United Kingdom: description
67. EIM11441

    Living accommodation: meaning of annual value for properties outside the United Kingdom: detail
68. EIM11442

    Living accommodation: Section 105 ITEPA 2003 benefit on property in the United Kingdom: example
69. EIM11443

    Living accommodation: Section 105 ITEPA 2003 benefit on property in the United Kingdom: example of taxable period
70. EIM11444

    Living accommodation: lease premium cases: overview of changes made by Section 71 FA 2009
71. EIM11445

    Living accommodation: lease premium cases: detailed attribution rules: when to attribute an amount in respect of a lease premium
72. EIM11446

    Living accommodation: lease premium cases: calculating the amount to be attributed in respect of a lease premium: general explanation
73. 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
74. 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
75. 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
76. EIM11472

    Living accommodation: properties costing more than £75,000
77. EIM11473

    Living accommodation: Section 107 ITEPA 2003 charge: cost basis or market value basis
78. EIM11474A

    Living accommodation: Section 106 ITEPA 2003 charge: cost basis or market value basis: flowchart
79. EIM11477

    Living accommodation: Section 107 ITEPA 2003: meaning of market value
80. EIM11478

    Living accommodation: Section 107 ITEPA 2003: District Valuer's help in market value cases
81. EIM11479

    Living accommodation: Section 107 ITEPA 2003: District Valuer's valuation not accepted
82. EIM11480

    Living accommodation: section 106 ITEPA 2003: amount of benefit
83. EIM11481

    Living accommodation: Section 106 ITEPA 2003: cost of providing living accommodation on cost basis: example
84. EIM11482

    Living accommodation: Section 106 ITEPA 2003: cost of providing living accommodation on market value basis: example
85. EIM11483

    Living accommodation: Section 106 ITEPA 2003: amount of benefit where cost basis applies: example
86. EIM11484

    Living accommodation: Section 106 ITEPA 2003: amount of benefit where market value basis applies: example
87. EIM11485

    Living accommodation: Section 106 ITEPA 2003: amount of benefit where market value basis applies: example of taxable period
88. EIM11501

    Living accommodation: part of premises used for business purposes: overview
89. EIM11502

    Living accommodation: where living accommodation is part of larger premises
90. EIM11503

    Living accommodation: business use of accommodation
91. EIM11504

    Living accommodation: where living accommodation is part of larger premises: example 1
92. EIM11505

    Living accommodation: where living accommodation is part of larger premises: example 2
93. EIM11506

    Living accommodation: part of living accommodation used for business: example
94. EIM11521

    Living accommodation: other liabilities in connection with living accommodation: meeting employee's liability
95. EIM11522

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