EIM03100 - Employment income: removal or transfer costs - table of contents

 

EIM03101Removal or transfer costs: expenses and benefits: general
EIM03102Removal or transfer costs: charging provisions
EIM03103Removal or transfer costs: the exemption from charge

Main conditions for exemption
EIM03104Removal or transfer costs: expenses and benefits: main conditions for exemption
EIM03105Removal or transfer costs: expenses and benefits: main conditions for exemption: extension of time limit
EIM03106Removal or transfer costs: expenses and benefits: main conditions for exemption: extension of time limit: examples
EIM03107Removal or transfer costs: expenses and benefits: main conditions for exemption: extension of time limit: letter

Expenses and benefits to which Section 271 ITEPA 2003 applies
EIM03108Removal or transfer costs: expenses and benefits to which Section 271 ITEPA 2003 applies: general
EIM03109Removal or transfer costs: expenses and benefits to which Section 271 ITEPA 2003 applies: disposal of old residence
EIM03110Removal or transfer costs: expenses and benefits to which Section 271 ITEPA 2003 applies: acquisition of new residence
EIM03111Removal or transfer costs: expenses and benefits to which Section 271 ITEPA 2003 applies: transporting belongings
EIM03112Removal or transfer costs: expenses and benefits to which Section 271 ITEPA 2003 applies: travelling and subsistence: general
EIM03113Removal or transfer costs: expenses and benefits to which Section 271 ITEPA applies: travelling and subsistence: employee
EIM03114Removal or transfer costs: expenses and benefits to which Section 271 ITEPA 2003 applies: travelling and subsistence: family and household
EIM03115Removal or transfer costs: expenses and benefits to which Section 271 ITEPA 2003 applies: travelling and subsistence: child's education
EIM03116Removal or transfer costs: expenses and benefits to which Section 271 ITEPA 2003 applies: travelling and subsistence: international moves
EIM03117Removal or transfer costs: expenses and benefits to which Section 271 ITEPA 2003 applies: travelling and subsistence: temporary living accommodation
EIM03118Removal or transfer costs: expenses and benefits to which Section 271 ITEPA 2003 applies: travelling and subsistence: meaning of subsistence
EIM03119Removal or transfer costs: expenses and benefits to which Section 271 ITEPA 2003 applies: travelling and subsistence: provided cars or vans
EIM03120Removal or transfer costs: expenses and benefits to which Section 271 ITEPA 2003 applies: domestic goods for new residence
EIM03121Removal or transfer costs: expenses and benefits to which Section 271 ITEPA 2003 applies: bridging loans not provided by the employer
EIM03122Removal or transfer costs: expenses and benefits to which Section 271 ITEPA applies: bridging loans not provided by the employer: example
EIM03123Removal or transfer costs: expenses and benefits to which Section 271 ITEPA applies: bridging loans provided by the employer: background
EIM03124Removal or transfer costs: expenses and benefits to which Section 271 ITEPA applies: bridging loans provided by the employer: procedure
EIM03125Removal or transfer costs: expenses and benefits to which Section 271 ITEPA applies: bridging loans provided by the employer: example

Expenses and benefits to which Section 271 ITEPA 2003 does not apply
EIM03126Removal or transfer costs: expenses and benefits to which Section 271 ITEPA 2003 does not apply: compensation payments for loss on sale

Sale of property to employer
EIM03127Removal or transfer costs: sale of property to employer

Relocation companies (1): management fees
EIM03128Removal or transfer costs: relocation companies: management fees
EIM03129Removal or transfer costs: relocation companies: management fees: example

Relocation companies (2): guaranteed sale price schemes
EIM03130Removal or transfer costs: relocation companies: guaranteed sale price schemes
EIM03131Removal or transfer costs: relocation companies: guaranteed sale price schemes: right to share of profits
EIM03132Removal or transfer costs: relocation companies: guaranteed sale price schemes: transfer of beneficial interest
EIM03133Removal or transfer costs: relocation companies: guaranteed sale price schemes: employer buys property: example
EIM03134Removal or transfer costs: relocation companies: guaranteed sale price schemes: relocation company buys property: losses not met: example
EIM03135Removal or transfer costs: relocation companies: guaranteed sale price schemes: relocation company buys property: losses met: example
EIM03136Removal or transfer costs: relocation companies: guaranteed sale price schemes: property not sold to employer nor relocation company: example
EIM03137Removal or transfer costs: relocation companies: guaranteed sale price schemes: property not sold to employer nor relocation company at first: example

Miscellaneous
EIM03138Removal or transfer costs: expenses and benefits reporting requirements: forms P11D and P9D
EIM03139Removal or transfer costs: flat rate allowances

 

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