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employer may provide for staff, for example, the staff may live independently or not and this may affect the tax treatment.
Special rules apply for applying accommodation costs against the national minimum/living wage and taxation principles in relation to bene ts in kind, or where the accommodation is necessary to perform the role.
Speci c tax advice should be sought in relation to such issues.
When setting up accommodation arrangements you should consider what would happen if you wanted to terminate either the accommodation arrangements themselves, or the working arrangements linked to them. If you ever wanted to sell the building, or merge the charity you also should consider what would happen to the accommodation in those circumstances.
WHAT POLICIES AND PROCEDURES SHOULD WE HAVE IN PLACE?
It is generally good practice to have policies set out in a staff handbook to make sure that staff are aware of the standard expected of them and to reduce legal risk by ensuring that employees understand their legal rights and responsibilities.
Organisations are required to provide a minimum level of information, usually given in a single written statement of terms (Section 1 of the Employment Rights Act 1996). This may be given to employees in the form of a statement, a letter of engagement or an employment contract. The policies and procedures below are either required by law or there exists strong legal reasons for including them:
Ÿ Disciplinary procedures – procedure for taking any decision as to disciplinary action or dismissal. This includes any appeals
Ÿ Grievance procedures – steps taken on submission of a grievance and to whom that grievance may be submitted
Ÿ Information about pensions
Ÿ Health and safety – if an organisation employs ve or more people, it is required to have a written statement detailing general health and safety policy and arrangements for carrying out such a policy
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