31 March 2020 
Julia Ascott, Employment Taxes Specialist
Many of you will have already received a letter from HMRC confirming that they are withdrawing the representative occupier concession for employer provided accommodation from 6 April 2021. Many Universities had, over the past year, gained representative occupier status for staff members, such as Vice Chancellors, Wardens, etc following the removal of the customary exemption by HMRC last year.
Whilst representative occupier status was expected to be removed at some stage, it was hoped that it would be further down the line. If you are currently relying on the representative occupier status for employer provided accommodation, it will need to be reported on forms P11D from the 2021/22 tax year onwards unless you are able to demonstrate that the exemption for the necessary performance of the duties is met, which is unlikely in most cases.
We will update our accommodation guidance shortly.
