EIM03101 - Removal or transfer costs:
expenses and benefits: general
Part 4 Chapter 7 ITEPA 2003
Where an employee:
- takes up a job with a new employer,
or
- is transferred within an organisation
and
- is reimbursed associated home removal
costs
the costs borne by the employer or a third party may under
certain circumstances be given limited exemption from the charge to
tax as employment income (see
EIM03102).
