EIM03101 | Removal or transfer costs: expenses and benefits: general

Part 4 Chapter 7 ITEPA 2003

Where an employee:

• takes up a job with a new employer, or

• is transferred within an organisation and

• is reimbursed associated home removal costs

the costs borne by the employer or a third party may under certain circumstances be given limited exemption from the charge to tax as employment income (see EIM03102).