Hi there, Thank you for this. So, if the (non-dom soon to be UK resident) owner of the offshore company which owns the house lives in the house - the company will have no income and therefore not pay any tax anyway (previously paid 20% under NRL scheme on rental income), so expenses like repairs will not matter, right?. But will the individual have to claim the 'free rent' as a taxable benefit? This is one question I'm not clear on. The company will not be paying the individual.