The following Employment Tax guidance note provides comprehensive and up to date tax information on Living accommodation

Taxation of employer-provided living accommodation in the UK

https://synthesia-ttv-data.s3.amazonaws.com/video_data/847f696b-454a-4505-b228-2471e5446339/audio/subtitles.srt?response-content-disposition=attachment%3Bfilename%3D%22Taxation%20of%20employer-provided%20living%20accommodation%20in%20the%20UK.srt%22&AWSAccessKeyId=AKIA32NGJ5TS3ZSPLJEO&Signature=heFwUfyvunIpkoOyVD2cJeQEJCg%3D&Expires=1781363218