EIM03113 - Removal or transfer costs: expenses and benefits to which Section 271 ITEPA 2003 applies: travelling and subsistence: employee
Section 281 ITEPA 2003
The employee’s travel and subsistence expenses and benefits that are within Section 281 are for:
- preliminary visits to the new location
- travelling from the old home to the new work location
- travelling between the new home and the old work location (where the house move takes place before the job transfer)
- temporary living accommodation (see EIM03117)
- travelling between the old home and the temporary living accommodation
- travelling from the new home to the temporary living accommodation (where the house move takes place before the job transfer)
- travelling from the old home to the new home when the move takes place.