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Ain't you got no homes to go to?

20 September 2007
Issue: 4126 / Categories: Comment & Analysis , Admin , Employees , Income Tax
JOHN CHAPLIN and ASH MAJITHIA outline the reasons for HMRC's decision not to call time on pub managers' accommodation tax breaks


  • Overview of the application of the tax and the relief available.
  • What qualifies as 'necessary' and 'customary and better performance'?
  • HMRC's review of their position.
  • Practical effects of HMRC's changes in stance.

HMRC have found new grounds for attack on the messy front of tax exemptions. The latest topic of interest is the subject of accommodation provided to workers such as pub managers caretakers and even clergymen. Pub managers were the first group to come under HMRC scrutiny earlier this year.

Normally accommodation provided to employees by their employer is treated as a taxable benefit and therefore also liable to Class 1A National Insurance contributions and income tax. However in certain circumstances exemptions apply these are when:

  • 'it is necessary for the proper performance of the employee's duties for him or her to live in...

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