SE03107 - Removal or transfer costs: qualifying expenses and benefits : extension of time limit : example

Part II Schedule 11A ICTA 1988

Where the Band B Team Leader is delegated to extend the time limit (see SE03105) the following letter - adapted if necessary - should be issued:

“You wrote to me on [DATE] giving reasons for the delay in your change of residence following your employment by [NAME OF EMPLOYER] at [PLACE OF EMPLOYMENT] on [DATE]*. The Inland Revenue was asked to consider extending the time limit within which relocation assistance can qualify for tax exemption. I can confirm that the Board of Inland Revenue is prepared to extend the time limit in your case until 5 April [YEAR]. You will need to show this letter to your employer.

By virtue of the powers delegated to me by the Board of Inland Revenue, and by virtue of Paragraph 6(2) of Schedule 11A Income and Corporation Taxes Act 1988, I hereby direct that in relation to the above change of residence the relevant day for the purposes of the said Schedule 11A shall be 5 April [YEAR].”

*Where the employee is moved to a different post with the same employer the first sentence should be replaced with “You wrote to me on [DATE] giving reasons for the delay in your change of residence following your transfer from [OLD PLACE OF EMPLOYMENT] to [NEW PLACE OF EMPLOYMENT] on [DATE].”