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Official guidance
National Insurance Manual

NIM06110 · Class 1 NICs: Expenses and allowances: Relocation allowances

  • NIM06115 · Introduction
  • NIM06120 · Employees who start work at the new location on or after 6 April 1998
  • NIM06125 · Employees who started work at the new location before 6 April 1998
  • NIM06130 · Special provision for 1998/99 where relocation expenses included in a PAYE Settlement Agreement (PSA)
  • NIM06135 · Employees who relocate abroad
  • NIM06140 · Employees who have not paid NICs on relocation expenses paid prior to 6 April 1998
  • NIM06145 · Exempt relocation expenses
  • NIM06150 · Class 1 NICs: Expenses and allowances: Non-exempt relocation expenses
  1. Class 1 NICs: Expenses and allowances: contents
  2. Class 1 NICs: Expenses and allowances: Relocation allowances: Contents

NIM06110 | Class 1 NICs: Expenses and allowances: Relocation allowances: Contents

From HM Revenue & Customs · National Insurance Manual

Contents8 entries

  1. NIM06115Class 1 NICs: Expenses and allowances: Relocation allowances: Introduction
  2. NIM06120Class 1 NICs: Expenses and allowances: Relocation allowances: Employees who start work at the new location on or after 6 April 1998
  3. NIM06125Class 1 NICs: Expenses and allowances: Relocation allowances: Employees who started work at the new location before 6 April 1998
  4. NIM06130Class 1 NICs: Expenses and allowances: Relocation allowances: Special provision for 1998/99 where relocation expenses included in a PAYE Settlement Agreement (PSA)
  5. NIM06135Class 1 NICs: Expenses and allowances: Relocation allowances: Employees who relocate abroad
  6. NIM06140Class 1 NICs: Expenses and allowances: Relocation allowances: Employees who have not paid NICs on relocation expenses paid prior to 6 April 1998
  7. NIM06145Class 1 NICs: Expenses and allowances: Relocation allowances: Exempt relocation expenses
  8. NIM06150Class 1 NICs: Expenses and allowances: Non-exempt relocation expenses
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