EIM03105 | Removal or transfer costs: expenses and benefits: main conditions for exemption: extension of time limit

Section 274 ITEPA 2003

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

Children on examination courses

Where the relocation is delayed to allow the employee's child or children to complete public examination courses (typically GCSEs, A Levels, or in Scotland SCE O Levels and Highers). Courses usually last 2 years, and you should extend the time limit to 5 April following the completion of the examinations. See the examples at EIM03106.

Difficulty in selling the old residence

Where the relocation has been delayed because of difficulty in selling the old residence. You should satisfy yourself that reasonable efforts have been made to sell the old residence. Extend the time limit by one year at a time, and review all the circumstances if a further application is made.Note that there is no point in extending the time limit if the employee will have received £8,000 of expenses and benefits that qualify for exemption by the end of the normal time limit.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

• (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

• (This content has been withheld because of exemptions in the Freedom of Information Act 2000)