Hello, I am Keith, one of the experts on Just Answer, and happy to help you with your question.
My opinion is that as the business requires constant attendance on site then your occupation of the park home would be allowed as a tax free benefit.
Here is the Gov UK advice on the matter:
'Accommodation at the place of work is exempt if:
- your employees can’t do their work properly without it, eg agricultural workers living on farms.'
The replacement of windows would escape any taxation if [same source]:
'If the accommodation you provide is exempt, you don’t have to report Council Tax, water and sewerage charges to HMRC, or pay National Insurance and tax. You also don’t have to report and pay if you arrange accommodation maintenance contracts with suppliers and:
- you pay the supplier directly
- the accommodation is for employees earning at a rate of £8,500 or less a year.'
Thus it depends on the emoluments being drawn from the business. If they go above the 8.5K figure then these costs whilst being paid by the business must be included in the tax and NI contribution calculations for PAYE or if not being paid through PAYE taken into account in your end of the year self assessment tax computation. In both cases it would constitute a benefit in kind.
In any event this replacement would constitute premises repair in your business and could be set against profits for tax purposes..
I do hope I have been able to shed some light on the position.