We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
Register to vote Register by 18 June to vote in the General Election on 4 July.
When employers move, employees with mobility clauses, what happens with redundancies, compensation, disputes and company takeovers
Tax and reporting rules for employers contributing to employee relocation costs
You have certain tax, National Insurance and reporting obligations if you…
Some relocation costs up to £8,000 are exempt from reporting and paying…
You do not have to report or deduct anything for qualifying costs up to…
For qualifying costs the value is any amount above £8,000. For all other…
HM Revenue and Customs (HMRC) have more detailed guidance on: employment…
Find out more information on relocation expenses and benefits that qualify for exemption.
Apply to get an EORI number to move goods between Great Britain, Northern Ireland or the Isle of Man, and other countries.
Use form P11D WS5 if you're an employer and need to work out the cash equivalent of providing relocation expenses and benefits to an employee.
Find out how to import your personal belongings, pets and private motor vehicles when moving or returning to the UK.
What you need to know if you move or retire abroad - tax, pensions, voting and contacting your local council
How to apply for authorisation to import, move or keep specified material and the fees you must pay.
Tax and customs on personal belongings when you move to the UK permanently or temporarily - shipping, tax and duty
How to use Union Transit to move non-EU goods within the UK or EU, and to move goods to or from the special territories.
Find out how to pay less or no duty when you move goods temporarily out of Great Britain and between Great Britain and Northern Ireland.
Find what you or your business may need before you hire someone to act directly or indirectly on your behalf.
How to import or move fish for human consumption to the UK.
How to sell a home: Energy Performance Certificates (EPCs), using estate agents, finding a legal professional, getting offers, transferring ownership and making complaints.
You may be able to pay no Customs Duty or a reduced amount of duty for goods you bring or receive into the UK, depending on what they are and what you do with them.
“Trailblazer” deeper devolution deal, agreed between the West Midlands Combined Authority and the UK government.
Green Deal home and business energy-saving improvements - assessments, repayments, Home Improvement Fund scheme
“Trailblazer” deeper devolution deal, agreed between the Greater Manchester Combined Authority and the UK government.
How transit can help you move goods through customs and where you can use transit to move goods to.
Don’t include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. Please fill in this survey (opens in a new tab).