Yet another tax question?

Question

a friend of mine has just applied for a job as house manager. £22000, but they take £8000 off for rent because it is a live in job, therefore leaving £14000 before tax and ni. Not included is council tax and electricity, possibly some service charge too! Now as i understand it, they tax you on 22000, then they take the 8000 off and what is left is your salary, working out below; or am i completely wrong.

Answer 1

Not necessarily.  If your friend can't do the job without living in, the tax could be worked out on the £14,000.  Usually, though, in that sort of case the job would be offered as a salary of £14,000 with free accommodation but it really does depend exactly on what the house manager's duties are.