Withdrawal of “representative occupier” tax exemption from April 2021

HMRC has announced that its longstanding concession, allowing living accommodation to be provided free of tax to employees who qualify as “representative occupiers”, will be withdrawn from 6 April 2021.

If you currently rely on the “representative occupier” exemption to provide tax-free accommodation to your staff, you will need to consider whether any of the other tax exemptions apply. 

We recommend that you take action well in advance of next April to identify and plan for any necessary changes.

For further information about the tax exemptions and what steps to take, see our detailed article here:


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