SE03101 - Removal or transfer costs: expenses and benefits; general

Sections 191A, 191B and Schedule 11A ICTA 1988, Extra Statutory Concession A5

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 under Schedule E (see SE03102). The degree of exemption afforded depends upon the date the employee started the new job or was transferred.

Where the date was

• before 6 April 1993, or
• on or before 2 August 1993 if the employee was committed to the move before 6 April
• 1993

• ESC A5 applies (see SE03140).

• If the job move took place in 1993/94 to 2002/03 Sections 191A, 191B and Schedule 11A apply (see SE03103)
• For 2003/04 onwards Part 4 Chapter 7 ITEPA 2003 applies (see EIM03100).