EIM03112 - Removal or transfer costs: expenses and benefits to which Section 271 ITEPA 2003 applies: travelling and subsistence: general

Section 281 ITEPA 2003

The guidance on travelling and subsistence within Section 281 covers the following items:

• travel and subsistence of the employee (see EIM03113)
• travel and subsistence of the employee’s family and household (see EIM03114)
• continuity of education for a child (see EIM03115)
• international moves (see EIM03116)
• temporary living accommodation (see EIM03117)
• meaning of subsistence (see EIM03118)
• provided cars or vans (see EIM03119).