EIM03112 | Removal or transfer costs: expenses and benefits to which Section 271 ITEPA 2003 applies: travelling and subsistence: general
From HM Revenue & Customs · Employment Income Manual
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).