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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:

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