Thanks for your response. However looking at HMRC there appears to be rules around 40% of time or more spent at the office or if its not temporary i.e. 2 years then it becomes a taxable benefit.
I need to know under what circumstances, i.e. thresholds i need to be aware of before it is seen as a taxable benefit.
Hope that makes sense?
Thanks, that helps. For clarity, the 40% rule is measured over a 24 month period as you show using EIM32080?