Benefits - Accommodation: Taxable or Not? - A Sage White Paper


Like many PAYE questions there is often never a simple straight forward yes or no answer. Accommodation provided by an employer to an employee is no exception and it will come as no surprise that in many scenarios it is indeed viewed as a
taxable benefit.


From an employee’s perspective if a benefit does arise then this will need to be declared on the employee’s P11D or P9D as appropriate and the employer will be liable for Class 1A NICs for the living accommodation provided and returned on
the employee’s P11D.

This White Paper looks at the implications of this tricky subject.

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