See the following references for general guidance on the types of allowances which are covered by section 272 ITEPA 2003 (previously Schedule 11A to the Income and Corporation Taxes Act 1988) and which can be excluded from both tax and NICs from 6 April 1998. But see NIM06125 for guidance where the relocation occurred before 6 April 1998.
| Disposal or intended disposal of old residence | EIM03109
(previously SE03109) |
| Acquisition or intended acquisition of new residence | EIM03110
(previously SE03110) |
| Transporting belongings | EIM03111
(previously SE03111) |
| Travelling and subsistence | EIM03112 - EIM03119
(previously SE03112 - SE03119) |
| Domestic goods for the new residence | EIM03120
(previously SE03120) |
| Bridging loans | EIM03121 - EIM03125
(previously SE03121 - SE03125) |
