Tax and Keeper’s cottages

Accountants Robinson Reed Layton recently won a battle with HM Revenue & Customs (HMRC), which clarifies the law concerning tax and gamekeepers’ cottages.

Tax partner James Bailey said: “Shooters know that it is common for a keeper to be provided with accommodation by his employer, but what is less known is that, if the cottage is rent free, there is a risk that HMRC would treat it as a taxable perk, charging the keeper income tax on the annual value of living there and the employer national insurance at 12.8 per cent on the same amount.”

The rest of this article appears in 2nd September issue of Shooting Times.

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