EIM21728 - Particular benefits: heating, lighting, cleaning etc. expenses of job-related living accommodation: 10% limit: example of calculating the net amount of the earnings: employee makes good part of the expense of providing the benefits:
https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim21728
seen at 13:16, 16 May in Search.Email this to a friend.