Accommodation benefit

Psyche

Hi there, I have a slightly new one (to me that is!)

I have a client who is a one-person limited company. The company has rented an office, but it also has a kitchenette and bathroom and the director lives there. So the company is providing accommodation for him which is a taxable benefit - would I do a similar calculation as a sole trader with a home office (i.e. the space is being used 20% office, 80% private) to get the taxable benefit for P11D purposes?

Thanks!