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Home / Simons-Taxes /Personal and employment tax /Part E4 Employment income /Division E4.7 Allowable employee deductions and exempt employer payments /Travel, subsistence and relocation / E4.730A Relocation

E4.730A Relocation

Personal and employment tax

The provisions relating to removal benefits and expenses are contained in ITEPA 2003, ss 271–289 (Pt 4, Ch 7)¹, with corresponding Class 1 NIC relief under SI 2001/1004, Sch 3 Pt VIII para 2. No liability to employment income tax arises on certain benefits or expenses payments associated with a change of residence. However, the exemption from liability

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E5.406A Employees of European Union institutions—tax exemptions

E4.507S Operation of the charge on securities with artificially enhanced market value

I4.265 Lifetime transfers reported late

B3.325 General exclusions—first-year qualifying expenditure

I7.323 APR and successions

C3.1814A CGT exempt assets—qualifying corporate bonds (QCB)

C2.1020 Employment-related securities options and capital gains

A4.214 Claims following further assessments—income tax and capital gains tax

C1.106A Annual exempt amount

I5.226 Disposals of QIIPs for consideration

D6.618 Capital treatment on a purchase of own shares—HMRC advance clearance and reporting obligations

C1.511 Use of Mansworth v Jelley losses

D1.404B Large company definition for R&D tax relief

B3.1006 The relevant interest

D1.1061 Substantial shareholding exemption—interaction with other reliefs

I5.1212 Protector of a foreign trust

B2.472 Tax and tax-related expenditure

B2.202 Capital receipts

E1.416 Dividends from non-UK resident companies—general

C3.1706 PPR relief where there is job-related accommodation