SE03106 - Removal or transfer costs: qualifying expenses and benefits - extension of time limit - example

Part II Schedule 11A ICTA 1988

To qualify for exemption, expenses and benefits have to be incurred within a certain time of starting the new job (see SE03104). Here are two examples of how to apply the time limit:

Example 1

Mr A takes up a new employment on 1 March 1998. If his employer reimburses removal expenses incurred up to 5 April 1999, or provides benefits up to that date, they may qualify for exemption.

Example 2

Ms B moves to a different post with the same employer on 1 May 1998. If her employer reimburses removal expenses incurred up to 5 April 2000, or provides benefits up to that date, they may qualify for exemption.