Hotel Owner - BIK for Living Accommodation

What BIK implications does a company director hotelier face for living in company owned hotel?

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I am used to live-in publicans not suffering an accommodation benefit in kind and understand from research that this also applies to a list of other roles. I am now dealing with a company director hotelier that lives on site and I can’t find any clarity that the hotelier wouldn’t suffer BIK, as they are not on the HMRC example list. Though it seems clear to me that to live in for the hotelier has all the same needs of the publican. Can anyone throw light on this please? What BIK implications does a company director hotelier face for living in company owned hotel? The company purchased the hotel via a mortgage under the company name and pays for the hotel's mortgage repayments and utilities through the company bank. 

Presumably also a restaurateur would receive the same treatment as the publican?

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By David Ex
19th Jun 2024 18:34
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By Tax Dragon
20th Jun 2024 08:56

Read round David's links (ie the chapter, not just the page). Eg

Publicans - EIM68450
'Living' accommodation - EIM11321

They will help you ask your client the appropriate questions.

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By agknight
20th Jun 2024 09:52

I think you are looking at HMRC GuidanceHS202 which references publicans but not hoteliers or restaurateurs, all licensed trades under different brand styles:

https://www.gov.uk/government/publications/living-accommodation-hs202-se...

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