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HMRC internal manual

Employment Income Manual

• From: HM Revenue & Customs
• Published: 22 May 2014
• Updated: 16 April 2018, see all updates

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1. Contents
2. EIM00500
3. EIM01650
4. EIM02000

Employment income: additional housing cost allowances

Part 2 ITEPA 2003

Many employers have arrangements to compensate employees for having to move to higher cost housing areas when they are compulsorily transferred. The compensation payments are generally described as Additional Housing Cost Allowances (AHCA). The payments are taxable as employment income under Part 2 ITEPA 2003.

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