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Form

PAYE: living accommodation (P11D WS1)

Use form P11D WS1 if you're an employer and need to work out the cash equivalent of providing living accommodation to an employee.

Updates to this page

From:
HM Revenue & Customs
Published:
4 April 2014
Last updated:
6 April 2026
Show all updates

  1. Form P11D WS1 for employers to work out the cash equivalent of providing living accommodation to an employee for 2025 to 2026 has been published.

  2. Form P11D WS1 for employers to work out the cash equivalent of providing living accommodation to an employee for 2024 to 2025 has been published.

  3. Form P11D WS1 for employers to work out the cash equivalent of providing living accommodation to an employee for 2023 to 2024 has been published.

  4. Form P11D WS1 for employers to work out the cash equivalent of providing living accommodation to an employee for 2022 to 2023 has been published.

  5. Form P11D WS1 for employers to work out the cash equivalent of providing living accommodation to an employee for 2021 to 2022 has been published.

  6. Guidance has been updated to include P11D working sheet 1: living accommodation 2020 to 2021 (P11D WS1).

  7. Form P11D WS1 for employers to work out the cash equivalent of providing living accommodation to an employee for 2019 to 2020 has been published.

  8. Form P11D WS1 for employers to work out the cash equivalent of providing living accommodation to an employee for 2018 to 2019 has been published.

  9. Form P11D Working Sheet 1 for tax year 2017 to 2018 has been added to this page.

  10. Form P11D WS1 for employers to work out the cash equivalent of providing living accommodation to an employee for 2016 to 2017 has been published.

  11. Form P11D WS1 for employers to work out the cash equivalent of providing living accommodation to an employee for 2015 to 2016 has been published.

  12. Form P11D WS1 for employers to work out the cash equivalent of providing living accommodation to an employee for 2014 to 2015 has been published.

  13. First published.

Documents

P11D working sheet 1: living accommodation 2025 to 2026 (P11D WS1)

PDF, 778 KB, 3 pages

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Details

If you’re an employer and provide living accommodation to an employee or director, you can use the P11D WS1 worksheet to calculate the cash equivalent of the benefit.

You do not have to use this form, but you may find it a useful.

Email HMRC to ask for this form in Welsh (Cymraeg).

Expenses and benefits: accommodation
Guidance on tax and National Insurance contributions rules for employers who provide living accommodation to employees.

Expenses and benefits for employers
Guidance for employers who provide expenses or benefits to employees or directors.

480: Expenses and benefits — a tax guide
Guidance on tax law relating to expenses payments and benefits received by directors and employees.

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