½Û×ÓÊÓƵ

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 / E4.731A Relocation—change of residence
Commentary

E4.731A Relocation—change of residence


Personal and employment tax

Relief under ITEPA 2003, ss 271–289 (Pt 4 Ch 7) cannot be given unless the expenses are incurred or the benefits are provided in connection with a change in the employee's residence. If an employee has more than one residence, references to the employee's residence are to the employee's main residence1. The change in residence must be as a result of2:

  1. Ìý

    •ÌýÌýÌýÌý the employee's becoming employed; or

  2. Ìý

    •ÌýÌýÌýÌý an alteration of the duties of the employment; or

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial
TAKE A FREE TRIAL TAKE A FREE TRIAL

Web page updated on 17 Mar 2025 16:32