SE03102 - Removal or transfer costs: charging provisions

Sections 19, 153 and 154 ICTA 1988 & others

If the employer or a third party (e.g. an executive home relocation agency) meets the costs of the home removal, or provides other benefits in connection with the move, those expenses or benefits - but for the limited exemption afforded - are chargeable on the employee as follows:

All employees

• under Section 19 where the employer reimburses the costs to the employee or otherwise meets the employee's pecuniary liabilities
• under Sections 141 and 142 in respect of certain non-cash vouchers and credit tokens
• under Sections 145 and 146 in respect of any living accommodation benefits provided in connection with the move

Directors and employees paid at a rate of £8,500 per annum or more

• under Section 153 in respect of any expenses paid to the employee which are not otherwise chargeable
• under Section 154 in respect of any benefits provided in connection with the move which are not otherwise chargeable
• under Sections 157 and 159AA in respect of the benefit of a car or van made available for use in connection with the move
• under Section 158 in respect of the benefit of any fuel provided where a car is made available under section 157
• under Section 160 in respect of any bridging loan made available to the employee by the employer or on the employer's behalf