EIM03103 - Removal or transfer costs: the exemption from charge

Section 287 ITEPA 2003

The legislation exempts from tax the first £8,000 of removal expenses and benefits to which section 271 ITEPA 2003 applies. 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. An employee who has to bear his or her own expenses of moving cannot get a deduction for them.