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P11d - accommodation

P11d - accommodation

I am afraid of reading the answer at this question...

Company director (one man band ltd) lives in flat rented by company and provided to him as it is cheaper than hotel (6 months contract)

Do we have to put this on P11D? I see it is allowable as a business expense in booklet 480 but not clear if then it has to be on P11d. (first time I am doing these)

and if it has to go on P11d can we claim exemption under section 336?

21.24 If accommodation is provided for an employee, for example, in a flat or hotel, while the employee is on business duties away from his or her home and normal place of work, the cost of this may be allowable as a deduction under the expenses rule. For example, a company in Yorkshire may rent a London flat for an employee who has to make frequent business trips to London. The extent of any deduction will depend upon the circumstances. If the accommodation is no more than an

alternative to hotel accommodation and is not available for private occupation the whole cost of renting and running the flat may be allowed as a deduction. On the other hand, if the employee or his or her family also had the use of the flat as a private residence any allowance would be restricted.
The director has material interest as he is the only director/shareholder.
many thanks in advance


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04th Jun 2012 12:02

Have a look ....

.... at the December 2000 Tax Bulletin

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to SteveOH
05th Jun 2012 07:12

thank you BRD - found some examples although this refers to foreign employees on secondment.

would you know of other references that would make it clear it would be ok for UK directors too?

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