EIM03113 | Removal or transfer costs: expenses and benefits to which Section 271 ITEPA 2003 applies: travelling and subsistence: employee

Section 281 ITEPA 2003

The employee’s travel and subsistence expenses and benefits that are within Section 281 are for:

• preliminary visits to the new location

• travelling from the old home to the new work location

• travelling between the new home and the old work location (where the house move takes place before the job transfer)

• temporary living accommodation (see EIM03117)

• travelling between the old home and the temporary living accommodation

• travelling from the new home to the temporary living accommodation (where the house move takes place before the job transfer)

• travelling from the old home to the new home when the move takes place.