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Home / Simons-Taxes /Administration and compliance /Part A6 Enquiries, compliance checks and investigations /Division A6.9 Employer compliance reviews /Typical danger areas / A6.961 Job-related accommodation

A6.961 Job-related accommodation

Administration and compliance

No tax or National Insurance is due in respect of accommodation if it is provided in certain specific circumstances (see E4.610) but it is not easy to satisfy the requirements. HMRC will consider the

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E5.406A Employees of European Union institutions—tax exemptions

D1.8101 Groups of companies

I9.421 Situs of simple contract debts for IHT

B3.340A Hire purchase of plant and machinery and similar contracts

B4.130 Summary of OECD guidelines on arm's length principle

I3.367 Fall in value relief—changes in interests in land

B2.306 General tests for distinguishing between capital and revenue expenditure

A4.214 Claims following further assessments—income tax and capital gains tax

C1.106A Annual exempt amount

B5.812A Particular charitable bodies

E8.271 Liability for Class 1A contributions

C2.201 Allowable expenditure for capital gains—overview

E4.1118 Calculation and payment of tax due on retrospective income

E4.1167 Payments made after leaving and after issue of form P45

B5.846 Charities and close companies

B5.101 What is 'farming' and 'market gardening'

B3.306 Meaning of plant and machinery

C2.106 Deferred and contingent consideration on disposals

B2.202 Capital receipts

D6.233 Rights issue—sale of rights nil paid