SE03112 - Removal or transfer costs: eligible expenses and benefits - travelling and subsistence - general

Paragraphs 12 and 21 Schedule 11A ICTA 1988

Summary

The guidance on eligible travelling and subsistence covers the following items:

• eligible travel and subsistence of the employee (see SE03113)
• eligible travel and subsistence of the employee’s family and household (see SE03114)
• continuity of education for a child (see SE03115)
• international moves (see SE03116)
• temporary living accommodation (see SE03117)
• meaning of subsistence (see SE03118)
• provided cars or vans (see SE03119)