Office accommodation, supplies and services

Produced by a Tolley Employment Tax expert

Employment Tax

Guidance

Introduction

Most employers provide their employees with the necessary office accommodation, tools and equipment to carry out the duties of their employment. Workplace accommodation is generally exempt from tax. In the majority of cases, whether the tools are provided directly or allowances are given to the employee, there is a general exemption from tax and NIC. There may be reporting requirements if the employee has significant private use.

Exemption for accommodation, supplies and services used in employment duties

Accommodation and supplies used in the duties of employment

There is an exemption from tax and NIC for accommodation provided by an employer to an employee under ITEPA 2003, s 316. The exemption requires that:

•
the accommodation or supplies are used in the duties of employment
•
any private use is not significant, and
•
either:
1. ◦
  the accommodation or supplies are

Access this article and thousands of others like it
free for 7 days with a trial of Tolley+™ Guidance.

TAKE A FREE TRIAL

Popular Articles

Corporation Tax

Carried-forward losses restriction

Carried-forward losses restrictionOverview of the carried-forward loss restrictionAn important restriction in the use of losses carried forward was introduced by Finance (No 2) Act 2017. Subject to a de minimis of £5m (known as the deductions allowance), most carried-forward losses are restricted to

14 Jul 2020 11:09 | Produced by Tolley Read more

Employment Tax

Subsistence expenses

Subsistence expensesIntroductionSubsistence is the amount incurred as a consequence of business travel. Typically it relates to accommodation and meal costs incurred. These amounts are allowed because they are associated with the necessary travel which is not to a permanent workplace. See the Travel

14 Jul 2020 13:43 | Produced by Tolley in association with Philip Rutherford Read more

Owner-Managed Businesses

Capital allowances on cars

Capital allowances on carsSummary of capital allowances on carsThe current capital allowance rates applicable to cars are as follows:Pool typeDescription of carRateLegislationMain rate poolNew and unused cars with CO2 emissions of 50g/km and below 18%CAA 2001, s 104AASecondhand cars with CO2

14 Jul 2020 11:08 | Produced by Tolley Read more

Autumn Budget 2024

��Ƶ