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).
