childcare provider is job related?

Ofsted registered childcare provision on domestic premises. Providing day care and overnight care. The owners wish to rent a house to run the provision, and the manager (and her family) will live in the house.

Is this acceptable to be BIK-free, as job-related-accommodation? The reason it is being done on domestic premises is because there is occasional need for overnight care (e.g. when parents go on holiday) and it's too hard to find qualified staff to camp out in a non domestic building. Whereas, if in manager's home, then no problem.

Will HMRC accept this?

Manager is not a director