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Benefit - D. Living accommodation - Edit

Use

This benefit comes into effect when living accommodation is provided for an employee, or a member of an employee's family or household, by reason of the employment.

This screen is used to modify the details of the living accommodation provided to an employee.

Path

Home > Assign Benefits > Living accommodation > View/Edit > Edit

OR

Process P11D > Assign P11D Benefit > Living accommodation> View/Edit > Edit

Fields Available

The top row displays the details such as name, department, E-Mail address etc. of the selected employee.

Fields marked with an asterisk (*) are mandatory.

Enter the following details in the Accommodation Details area.

• Date Accommodation acquired by employer / contractor: Enter here the date on which the employer / contractor acquired the accommodation.
• Benefit From Date: Enter here the date from which the benefit was made available to the employee.
• Benefit To Date: Enter here the date up to which the benefit was made available to the employee.
• Address: Enter here the address of the new accommodation provided.
• Town / City: Enter here the town or city of the new accommodation provided.
• County: Enter here the county of the new accommodation provided.
• Post Code: Enter here the post code of the new accommodation provided.
• Country: Enter here the country of the new accommodation provided.
• Cost of Accommodation: Enter here the cost incurred in providing the accommodation.
• Cost of Improvements: Enter here the cost of any improvements made to the accommodation.
• Any payments made by the employee towards the above cost or for the grant of a tenancy: Enter here the cost incurred by the employee towards the accommodation.
• Total Cost of Accommodation: Enter here the total cost incurred in providing the accommodation.

Enter the following details in the Basic Benefit area.

• (D 1) Gross Annual Value of accommodation: Enter here the gross annual value of the living accommodation.
• (D 2) Rent Paid by employer/contractor or any person for period covered: Enter here the amount of rent that was paid by the employer / contractor or any other person for the period during which the benefit was provided.
• (D 3) Basic charge for the number of days the benefit was provided: This field displays the basic charge of the accommodation for the period during which the benefit was provided.
• (D 4) Greater of D2 and D3: This field displays the higher value between the fields D2 and D3.
• (D 5) Any amount made good to you by employee for the living accommodation: If the employee has paid towards the benefit, then enter here the amount paid by the employee.
• (D) Cash Equivalent Amount of Basic Charge (D 4 - D 5): This field displays the cash equivalent amount for the basic charge.

Additional Yearly Rent (These charges are applicable only if the accommodation cost exceeds GBP 75, 000.)

• (D 7) Total Cost of the Accommodation: This field displays the total cost of the accommodation.
• (D 8) Excess of Cost over £ 75,000: This field displays the excess amount that has been paid over GBP 75,000.
• (D 9) Applying official rate of interest on excess of cost: This field displays the amount after applying the rate of interest on the excess cost over £ 75,000.
• (D 10) Additional Charge for number of days benefit was provided: This field displays the additional amount charged for the number of days the benefit was provided.
• (D 11) Rent Paid by the employee for the accommodation: Enter here the amount of rent paid by the employee for the accommodation.
• (D 12) Any rent which you have included in box D5: This field displays the amount of rent that the employee has paid towards the benefit.
• (D 13) (D11 minus D12): This field displays the difference between the amount paid by the employee for the accommodation and any rent paid by the employee for the accommodation.
• (D 14) Cash Equivalent Amount of Additional Charge (D10 minus D13): This field displays the cash equivalent amount for the additional charge for the number of days the benefit was provided.
• (D) Total Cash Equivalent Amount: The cash equivalent amount will be displayed here.

Associated Tasks

• Cancel: If you wish to exit this screen without saving the details, click on this button. You will be taken back to the Living accommodation - View screen.
• Save: To save the changes, click on this button. The Living accommodation - List screen appears displaying the modified details.

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