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    Income tax - Employment income - Expenses and benefits - II. Benefits in kind - Non-taxable benefits - Summary - 27280

    The following table provides a summary of the benefits which are not taxable on any employee. General area Specific benefit Basic conditions Reference ¶¶ Trivial benefits Any, other than cash...

    Income tax - Employment income - Expenses and benefits - II. Benefits in kind - Taxable benefits - Living accommodation - 27465

    Living accommodation is not specifically defined but is taken to mean all kinds of residential accommodation with the exception of overnight accommodation, a stay in a hotel room, or board and lodging....

    Capital gains tax - Reliefs - Principal private residence relief - Special situations - Job-related accommodation - 52050

    Individuals required to live in job-related accommodation (for example, onsite caretakers) may also own another property. The other property may be treated as the main residence of the individual, provided...

    Tax breaks for company-owned holiday homes

    Holiday homes aren’t cheap to buy or run, especially where you meet the cost out of your taxed income. You could instead get your company to pay, but what are the pros and cons of doing this?

    NI refund for property owners

    The Taxman is offering refunds going back years to companies that paid NI linked to residential property ownership. What’s the full story?

    Tax-efficient house purchase

    If your business is relocating to a more expensive area, or you’ve got your eye on a property that’s just out of your price range, is there any way in which your company can help with the...

    Tax-free accommodation

    With property prices making the headlines, the question of tax-free accommodation for employees or directors could be of interest. Is this something your company could provide you with?

    VAT on loft conversions

    You’ve thought about converting/refurbishing part of your house into an office, so that you can occasionally work from home. The quote you’ve had includes a sizeable amount of VAT. Is there...

    Flat increase in salary

    Finding affordable housing is a real worry for employees these days. So if you are having trouble attracting good staff have you considered offering free accommodation? If so, how can you make...

    Autumn leaves

    You’ve heard from a colleague that he gets his gardening paid for by the company. You know that the Taxman is particular about private expenditure but there are grey areas. How can you take...