EIM03102 | Removal or transfer costs: charging provisions

Part 2 and Part 3 Chapters 3, 4, 5, 6, 7 and 10 ITEPA 2003

If the employer or a third party (e.g. an executive home relocation agency) meets the costs of the home removal, or provides other benefits in connection with the move, those expenses or benefits - but for the limited exemption afforded - are chargeable on the employee as follows:

All employees:

• under Part 2 where the employer reimburses the costs to the employee or otherwise meets the employee’s pecuniary liabilities

• under Part 3 Chapter 4 in respect of certain non-cash vouchers and credit tokens

• under Part 3 Chapter 5 in respect of any living accommodation benefits provided in connection with the move

Directors and employees except those in lower paid employment:

• under Part 3 Chapter 3 in respect of any expenses paid to the employee that are not otherwise chargeable

• under Part 3 Chapter 6 in respect of the benefit of a car or van made available for use in connection with the move and of fuel provided where a car is made available

• under Part 3 Chapter 7 in respect of any bridging loan made available to the employee by the employer or on the employer’s behalf

• under Part 3 Chapter 10 in respect of employment-related benefits provided in connection with the move.