Circumstances

Expenses and benefits provided in connection with relocation that are of a type that can qualify for exemption but the total met exceeds £8,000

Class 1 NICs

No

PAYE

No

Enter on P11D

Yes - section J

Class 1A NICs

Yes

Enter on P9D

Yes - section A(1)

Further information

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