The six categories of eligible removal expenses and benefits for the purposes of the relief (see E4.730A) are listed below. These categories may be amended by Treasury regulations to bring other expenses or benefits within the scope of the relief as eligible removal expenses or benefits (but no item can be removed from the list of eligible removal expenses and benefits except by legislation)1. Any such amendment will have effect only for changes of residence resulting from a change in employment (or in the duties or location of the employment) after a date specified in the regulations2.
(1) Disposal expenses and benefits
Relief is available for certain expenses or benefits incurred or provided in connection with the disposal, or intended disposal, of the employee's interest in his or her former main residence3 (or the interest of a member of the employee's family or household4, see E4.730A)). For this purpose, an interest in a residence means an estate or interest in the land concerned5.
The expenses and benefits to which
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