20 February 2019 
Julia Ascott, Employment Taxes Specialist
HMRC has written to universities and officially notified BUFDG and individual universities that they will no longer accept that the ‘customary’ exemption for accommodation is appropriate in higher education. While we had previously notified members that this change was likely to take place, it has been notified sooner than we expected. Please see our previous article for details and please contact Caroline if you have concerns about how this will affect your university.
BUFDG will be issuing a briefing on our website tomorrow and these will be sent out with tomorrow's Tax & Payroll newsletter (sent to all members with a primary or secondary interest in tax - update your My BUFDG page if you would like to add these interests). We had previously requested information on which universities do actually provide accommodation to VC’s so please contact Caroline ASAP if your university does provide your VC with accommodation. There is also a lively debate about this on our discussion board.
If you need to catch up, you can find the latest edition of the Tax and Payroll newsletter here.
