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Living accomodation

We have a client who provides accomodation for an employee above the pub he works in. He earns less than £8500 a year.

When working out whether it's a P11d to report on a form P9 do we just take into account the PAYE income or do we have to work out the cost of the accomodation.

He does not get exemption for job related activities. 

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By bobhurn
27th Oct 2009 14:00

Calculation including benefits

The first stage is to calculate the employees remuneration including all benefits in kind (in this case the accommodation).  Only if the total figure is under £8,500 does the employee qualify as a low earner for P11D purposes.

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