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Benefit - D. Living accommodation - View

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 displays the details of the living accommodation provided to the particular employee you selected.

Path

Home > Assign benefits > Living Accommodation > View/Edit

OR

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

Fields Available

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

The following details are displayed in the Accommodation Details Area.

• Date on which the Accommodation was acquired by the employer / contractor: This field displays the date on which the employer / contractor acquired the accommodation.
• Benefit From Date: This field displays the date from which the benefit was made available to the employee.
• Benefit To Date: This field displays the date up to which the benefit was made available to the employee.
• Address: This field displays the address of the new accommodation provided.
• Town / City: This field displays the town or city of the new accommodation provided.
• Post Code: This field displays the post code of the new accommodation provided.
• County: This field displays the county of the new accommodation provided.
• Country: This field displays the country of the new accommodation provided.
• Cost of Accommodation: This field displays the cost incurred in providing the accommodation.
• Cost of Improvements: This field displays 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: If any cost has been incurred by the employee towards the accommodation, then the amount will be displayed here.
• Total Cost of Accommodation: This field displays the total cost incurred in providing the accommodation.

The following details are displayed in the Basic Benefit area.

• (D 1) Gross Annual Value of accommodation: This field displays the gross annual value of the living accommodation.
• (D 2) Rent Paid by employer / contractor or any person for the period provided: This field displays the amount of rent that was paid, by the employer / contractor or any other person, for the period when the benefit was provided.
• (D 3) Basic charge for the number of days the benefit was provided: This field displays the proportionate annual value of the accommodation for the period when 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) Amount made good by employee for living accommodation: This field displays the amount that the employee has paid towards the benefit.
• (D 6) Cash Equivalent Amount of Basic Charge: 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 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 the 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: This field displays 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

• Done: If you have finished viewing the details and wish to leave this screen, click on this button. You will be taken back to the Living Accommodation - List screen.
• Edit: To edit the details of the living accommodation provided, click on this button. It opens the Living Accommodation Edit screen.

Related Topics