SE03103 - Removal or transfer costs: the exemption from charge

Sections 191A, 191B and Paragraph 24 Schedule 11A ICTA 1988

For 1993-94 onwards the legislation exempts from tax the first £8,000 of qualifying removal expenses and benefits. It only applies where an employee's removal expenses are paid for or reimbursed by the employer (or by a third party), or where removal benefits are provided by reason of the employment. An employee who has to bear his or her own expenses of moving cannot get a deduction for them.