Expenses and benefits in kind: quick guide to whether tax and NICs are due: relocation  

Table of Contents - Relocation

• expenses or benefits paid in connection with relocation
  • up to £8,000 of exempt expenses or benefits
  • expenses or benefits over the £8,000 exemption limit
  • expenses or benefits paid or provided after the time limit for exemption
  • non-exempt expenses or benefits: expenses paid to employee
  • non-exempt expenses or benefits: expenses paid by the employer
  • non-exempt expenses or benefits: benefits

You may also be interested in our new guide for employers on the tax, NICs and reporting rules for relocation expenses and benefits.

Level 2 Table of Contents

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