Relocation: expenses or benefits paid in connection with relocation: up to £8,000 of exempt expenses or benefits  

Circumstances

Expenses and benefits provided in connection with relocation that are of a type that can qualify for exemption and where the total met does not exceed £8,000

Class 1 NICs

No

PAYE

No

Enter on P11D

No

Class 1A NICs

No

Enter on P9D

No

Further information

The types of expenses and benefits that can qualify for exemption are listed and relocation defined at relocation expenses and benefits

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