Employer Provided Living Accommodation

You need to create two components for this benefit.

Living accommodation has two components that you must add separately:

• Employer Provided Living Accommodation
• Basic Accommodation Details:

You must create both these components for this benefit. The information is required for calculation of the taxable amount and for printing on the P11D Worksheet 1. You can's set up this benefit for processing through payroll and it must only be reported on P11D.

Note: The default value for this benefit is P11D reporting at the organization level.

Employer Provided Living Accommodation Details

You can enter information used to calculate the taxable amount for the benefit on the component details.

All amounts entered here are treated as annual values as this is reported on P11D and not processed by payroll. If the benefit is not provided for the full year, the value should be the total amount of accommodation for the tax year. All attributes on this component are similar to Worksheet 1 of the P11D. The process derives or calculates the items that aren't displayed on the component using the rest of the values provided here.

Employer Provided Living Accommodation Details

Field	Description
Reporting or Processing	P11D reporting.
Rental Value of the Property	Enter a value between 0 to 9999999.99.
Annual Value	Enter a value between 0 to 9999999.99.
Amount Made Good	Enter a value between 0 to 9999999.99.
Amount Foregone	Enter a value between 0 to 9999999.99 for the actual amount the employee has forgone for the benefit. If a value is entered, the forgone value is compared to the calculated cash equivalent derived. The higher of the two values is taken as the taxable amount or this benefit.
Cash Equivalent P11D override amount	Enter a value between 0 to 9999999.99. If a value is entered, this value is used instead of the calculated value for the taxable amount of the benefit.
Cost of Accommodation	Enter a value between 0 to 9999999.99.
Payment Made by Employee	Enter a value between 0 to 9999999.99.
Number of Days Accommodation Provided	Enter the number of days. Days entered can't be greater than the number of days remaining in the tax year.
Rent Paid by Employee	Enter a value between 0 to 9999999.99.
Other Rent Amount Already Included	Enter a value between 0 to 9999999.99.
Expenses incurred	Select if provided to employee.
Heating	Select if provided to employee.
Lighting	Select if provided to employee.
Repair and decoration	Select if provided to employee.
Furniture given or transferred	Select if provided to employee.
Annual value of the use of furniture	Select if provided to employee.
Other	Enter any other benefit provided to employee that isn't covered in the fields above.

Basic Accommodation Details

Use this component to record the address of the accommodation provided by the employer that is required for P11D reporting.