NIM06145 | Class 1 NICs: Expenses and allowances: Relocation allowances: Exempt relocation expenses

Section 272 Income Tax (Earnings and Pensions) Act 2003

Schedule 11A to the Income and Corporation Taxes Act 1988

See the following references for general guidance on the types of allowances which are covered by section 272 ITEPA 2003 (previously Schedule 11A to the Income and Corporation Taxes Act 1988) and which can be excluded from both tax and NICs from 6 April 1998. But see NIM06125 for guidance where the relocation occurred before 6 April 1998.