31st December 2009, 11:13 AM
Its a mixed bag... and something to sort in 2010... clear guidance and clearly defined adverts...
The crux is location of place of work.... if it is the site itself, then you are taxed on accom. If the place of work is the company office and it is over 50 miles (approx) from the site, therefore accommodation must be provided, it is tax free... as not a benefit, but needed to carry out the work AWAY from your normal place of work.
there... thats not too hard.... Would the IfA like to chip in to suggest if I have it wrong.
The crux is location of place of work.... if it is the site itself, then you are taxed on accom. If the place of work is the company office and it is over 50 miles (approx) from the site, therefore accommodation must be provided, it is tax free... as not a benefit, but needed to carry out the work AWAY from your normal place of work.
there... thats not too hard.... Would the IfA like to chip in to suggest if I have it wrong.