This guidance describes the conditions relating to the change of job and change of home that must be met for the exemption for relocation expenses and benefits.

The conditions are:

• the employee must change his or her sole or main residence. The employee must move home because of:
  • taking up a new job with a new employer, or
  • taking up new duties with the existing employer, or
  • continuing the current job, but at a new location.
• For further guidance on this condition look at EIM03104.
• the employee's existing home must not be within reasonable daily travelling distance of the new workplace
• the employee's new home must be within reasonable daily travelling distance of the new workplace. For further guidance on reasonable daily travelling distance look at EIM03104.

Follow this link for conditions relating to the type of expense or benefit.

Follow this link for conditions relating to the time limit.

Follow this link for the limit of £8,000.

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