SE03108 - Removal or transfer costs: eligible expenses and benefits - general

Paragraph 7, Schedule 11A ICTA 1988

To qualify for the exemption expenses and benefits have to be eligible. Eligible expenses and benefits can be grouped into six categories:

• disposal or intended disposal of old residence – (see SE03109)
• acquisition or intended acquisition of new residence – (see SE03110)
• transporting belongings – (see SE03111)
• travelling and subsistence – (see SE03112 - 03119)
• domestic goods for the new residence – (see SE03120)
• bridging loans – (see SE03121 - 03125)