EIM03112 | Removal or transfer costs: expenses and benefits to which Section 271 ITEPA 2003 applies: travelling and subsistence: general

Section 281 ITEPA 2003

The guidance on travelling and subsistence within Section 281 covers the following items:

• travel and subsistence of the employee (see EIM03113)

• travel and subsistence of the employee’s family and household (see EIM03114)

• continuity of education for a child (see EIM03115)

• international moves (see EIM03116)

• temporary living accommodation (see EIM03117)

• meaning of subsistence (see EIM03118)

• provided cars or vans (see EIM03119).