restaurant accommodation to employee

Hello, I am new here. I wonder if anyone can help me because I am very confused about it.
I am running a small restaurant and I have 2 lower-paid part-time staffs (average weekly wages is £140).
I rent a flat for them to live and in the meantime use one room of the flat to store some business stocks.
Currently my employees live in the flat for free. I don't know if I need to treat part of the rent and council tax as their additional wages and report to HMRC?
Any help from you will be great appreciated.

Comments
There is 1 comment. Login or register to view it.

Potential benfit in kind

Steve Knowles |
Steve Knowles's picture