Change of https://www.gov.uk/government/publications/living-accommodation-hs202-self-assessment-helpsheet

Change description : 2025-04-06 00:15:00: The helpsheet and working sheet for 2025 have been added.The helpsheets and working sheets for 2020 and 2021 have been removed. [Guidance and regulation]

Showing diff : 2024-04-05 23:34:24.436723985 +00:00..2025-04-05 23:40:05.927572457 +00:00

Guidance

Living accommodation (Self Assessment helpsheet HS202)

Find out how to complete the employment pages of your Self Assessment tax return if your employer provides living accommodation for you or your relations.

From:
HM Revenue & Customs
Published
4 July 2014
Last updated
6 April 20252024 — See all updates

Documents

HS202 Living accommodation (2025)(2024)

HTML

Working sheet: how to work out lease premium (2025)(2024)

PDF, 181317 KB, 3 pages

This file may not be suitable for users of assistive technology.

Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

HS202 Living accommodation (2024)(2023)

HTML

Working sheet: how to work out lease premium (2024)(2023)

PDF, 317182 KB, 3 pages

This file may not be suitable for users of assistive technology.

Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

HS202 Living accommodation (2023)(2022)

HTML

Working sheet: how to work out lease premium (2023)(2022)

PDF, 182168 KB, 3 pages

This file may not be suitable for users of assistive technology.

Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

HS202 Living accommodation (2022)(2021)

HTML

Working sheet: how to work out lease premium (2021)

PDF, 177 KB, 3 pages

This file may not be suitable for users of assistive technology.

Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

HS202 Living accommodation (2020)

HTML

Working sheet: how to work out lease premium (2022)(2020)

PDF, 168173 KB, 3 pages

This file may not be suitable for users of assistive technology.

Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Details

If your employer provides you with living accommodation because of your employment, you must include it in your tax return. This guide will help you work out the amount to put on the employment page.

Living accommodation includes:

  • a house
  • apartment
  • flat
  • houseboat
  • holiday home

Updates to this page

Published 4 July 2014

Last updated 6 April 2025 + show hide all updates" href="#full-history">+ show all updates

    3. The helpsheet and working sheet for the tax year 2023 to 2024 have been added and the versions for the tax year 2019 to 2020 have been removed.

Sign up for emails or print this page

Update history

2026-04-06 00:15
The helpsheet and working sheet for the tax year 2025 to 2026 have been added and the versions for the tax year 2021 to 2022 have been removed.

2025-04-06 00:15
The helpsheet and working sheet for 2025 have been added.The helpsheets and working sheets for 2020 and 2021 have been removed.

2024-04-06 00:15
The helpsheet and working sheet for the tax year 2023 to 2024 have been added and the versions for the tax year 2019 to 2020 have been removed.

2023-04-06 00:15
The helpsheet and working sheet for the tax year 2022 to 2023 have been added and the versions for the tax year 2018 to 2019 have been removed.

2022-04-06 00:15
The helpsheet and working sheet for the tax year 2021 to 2022 have been added and the versions for the tax year 2017 to 2018 have been removed.