NIM06110 - Class 1 NICs : Expenses and allowances : Relocation allowances : Contents

NIM06115Introduction
NIM06120Employees who start work at the new location on or after 6 April 1998
NIM06125Employees who started work at the new location before 6 April 1998
NIM06130Special provision for 1998/99 where relocation expenses included in a PAYE Settlement Agreement (PSA)
NIM06135Employees who relocate abroad
NIM06140Employees who have not paid NICs on relocation expenses paid prior to 6 April 1998
NIM06145Exempt relocation expenses
NIM06150Non exempt relocation expenses