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CX 27: Assistance with tax returns
or “Employer help with tax returns isn't a fringe benefit”

You could also call this:

“Employer-provided housing for work is not taxed as a job benefit”

When your employer gives you a place to stay because of your job, it’s not considered a fringe benefit. This means that if your job comes with accommodation, it’s not treated as an extra perk for tax purposes. You don’t need to worry about this accommodation being taxed as part of your income or benefits from work.

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Next up: CX 29: Entertainment

or “Rules for when entertainment from your employer is considered a fringe benefit”

Part C Income
Excluded income: Exclusions and limitations

CX 28Accommodation

  1. The value of accommodation that an employer provides to an employee in connection with the employment or services is not a fringe benefit.

Notes
  • Section CX 28: substituted (with effect on 1 April 2008), on , by section 54(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).