Employment 19 - Accommodation provided by your employer

Living accommodation is any accommodation that you can live in, whether you live there all the time or only occasionally. It includes houses, flats, houseboats, holiday homes and apartments.

Living accommodation doesn't include hotel rooms or board and lodgings, where you're dependent on someone else for cooking, cleaning or laundry, and so on.

Your income from employment should include the value of any living accommodation you or your relations get by reason of your employment. That value is made up of a basic calculation, with an additional calculation if the accommodation cost more than £75,000.

The information you need to complete this field can be found on your P11D (Expenses and Benefits) form, provided by your employer.

For accommodation provided by your employer, enter any figure shown at section D, box 14 of your P11D.

If you think all or part of this amount should be exempt from tax refer to HS202 Living accommodation and follow the working sheet.