Board and lodgings: HMRC agreed rates (2013-14 and earlier)

Historically, some HMRC offices have entered into 'board and lodging' agreements with small hotel and guest house businesses. 

This is a freeview 'At a glance' guide to: Board and lodgings: HMRC agreed rates (2013-14 and earlier).

These agreements provided a practical basis for approved private use adjustments in respect of the use of the premises by the proprietor(s) and their family.

HMRC withdrew these board and lodging agreements from April 2013 because:

• All businesses using such an agreement could instead use the 'simplified expenses' rules.
• This provided a statutory method for calculating private use adjustments on a simple, fair and consistent basis.

If you had agreed on a board and lodgings rate with HMRC, you were able to continue to use that rate for 2013-14.

See: Board and lodging adjustments for how to calculate adjustments under the 'simplified expenses' rules.