This is a freeview 'At a glance' guide to: 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. These provided a practical basis for agreeing private use adjustments in respect of the use of the premises by the proprietor(s) and their family.

HMRC withdrew these agreements from April 2013 because:

  • All businesses currently using such an agreement will be able to use the 'simplified expenses' rules instead.
  • This will provide 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. 

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