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Posted Tue, 15 Nov 2022 05:38:46 GMT by Hobbiniho
My employer provides hotel style accommodation for me to stay in during my shift rotation this does not include the "necessary facilities to live domestic life independently without reliance on others to supply basic needs". My employer informed me in june 2022 that for the tax year 21/22 that I will pay BIK on the cost of this accommodation, until june 2022 I was unaware that the accommodation that was provided was a taxable benefit and my employer has never made me aware that it was. I have been using this accommodation for several years without having this BIK imposed on me, does my employer have a duty to inform me that I am receiving a benefit in kind?. How does HMRC determine if hotel accommodation provided to me is a taxable benefit?
Posted Thu, 17 Nov 2022 11:56:06 GMT by HMRC Admin 32

EIM11321, gives a meaning to living accommodation.  

EIM11321 - Accommodation: meaning of living accommodation

You can find guidance on HS202 here:

HS202 Living accommodation (2022)  

It is up to your employer to notify HMRC that you are or were in receipt of benefits in kind, reporting the information on P11d after each tax year has ended.

Thank you.
Posted Fri, 18 Nov 2022 04:35:48 GMT by Hobbiniho
As far as i can see the hotel that i get is not considered living accommodation going by those deffinitions so i should not have been subject to BIK??, is there way that i can challenge the BIK?? my employer is saying that HMRC has informed them that the hotel accommodation i receive is subject to BIK but all the guidance you posted says hotel accommodation is not subject to BIK, under what circumstance does hotel accommodation become subject to BIK?
Posted Wed, 23 Nov 2022 12:49:54 GMT by HMRC Admin 32

If from the guidance you do not feel it should be subject to a BIK, and it has not been previously, please contact the employer again and ask them to clarify why it is now considered to be a BIK.

Thank you.

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