Board and lodgings: HMRC agreed rates.

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 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, and
  • This will provide a statutory method for calculating private use adjustments on a simple, fair and consistent basis.

However, if you had agreed board and lodgings rate with HMRC you were able to continue to use that rate for 2013/14.