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HMRC internal manual

Employment Income Manual

From
HM Revenue & Customs
Updated
, see all updates

Employment income: removal or transfer costs: contents

  1. EIM03101
    Removal or transfer costs: expenses and benefits: general
  2. EIM03102
    Removal or transfer costs: charging provisions
  3. EIM03103
    Removal or transfer costs: the exemption from charge
Main conditions for exemption
  1. EIM03104
    Removal or transfer costs: expenses and benefits: main conditions for exemption
  2. EIM03105
    Removal or transfer costs: expenses and benefits: main conditions for exemption: extension of time limit
  3. EIM03106
    Removal or transfer costs: expenses and benefits: main conditions for exemption: extension of time limit: examples
  4. EIM03107
    Removal or transfer costs: expenses and benefits: main conditions for exemption: extension of time limit: letter
Expenses and benefits to which Section 271 ITEPA 2003 applies
  1. EIM03108
    Removal or transfer costs: expenses and benefits to which Section 271 ITEPA 2003 applies: general
  2. EIM03109
    Removal or transfer costs: expenses and benefits to which Section 271 ITEPA 2003 applies: disposal of old residence
  3. EIM03110
    Removal or transfer costs: expenses and benefits to which Section 271 ITEPA 2003 applies: acquisition of new residence
  4. EIM03111
    Removal or transfer costs: expenses and benefits to which Section 271 ITEPA 2003 applies: transporting belongings
  5. EIM03112
    Removal or transfer costs: expenses and benefits to which Section 271 ITEPA 2003 applies: travelling and subsistence: general
  6. EIM03113
    Removal or transfer costs: expenses and benefits to which Section 271 ITEPA applies: travelling and subsistence: employee
  7. EIM03114
    Removal or transfer costs: expenses and benefits to which Section 271 ITEPA 2003 applies: travelling and subsistence: family and household
  8. EIM03115
    Removal or transfer costs: expenses and benefits to which Section 271 ITEPA 2003 applies: travelling and subsistence: child's education
  9. EIM03116
    Removal or transfer costs: expenses and benefits to which Section 271 ITEPA 2003 applies: travelling and subsistence: international moves
  10. EIM03117
    Removal or transfer costs: expenses and benefits to which Section 271 ITEPA 2003 applies: travelling and subsistence: temporary living accommodation
  11. EIM03118
    Removal or transfer costs: expenses and benefits to which Section 271 ITEPA 2003 applies: travelling and subsistence: meaning of subsistence
  12. EIM03119
    Removal or transfer costs: expenses and benefits to which Section 271 ITEPA 2003 applies: travelling and subsistence: provided cars or vans
  13. EIM03120
    Removal or transfer costs: expenses and benefits to which Section 271 ITEPA 2003 applies: domestic goods for new residence
  14. EIM03121
    Removal or transfer costs: expenses and benefits to which Section 271 ITEPA 2003 applies: bridging loans not provided by the employer
  15. EIM03122
    Removal or transfer costs: expenses and benefits to which Section 271 ITEPA applies: bridging loans not provided by the employer: example
  16. EIM03123
    Removal or transfer costs: expenses and benefits to which Section 271 ITEPA applies: bridging loans provided by the employer: background
  17. EIM03124
    Removal or transfer costs: expenses and benefits to which Section 271 ITEPA applies: bridging loans provided by the employer: procedure
  18. EIM03125
    Removal or transfer costs: expenses and benefits to which Section 271 ITEPA applies: bridging loans provided by the employer: example
Expenses and benefits to which Section 271 ITEPA 2003 does not apply
  1. EIM03126
    Removal or transfer costs: expenses and benefits to which Section 271 ITEPA 2003 does not apply: compensation payments for loss on sale
Sale of property to employer
  1. EIM03127
    Removal or transfer costs: sale of property to employer
Relocation companies (1): management fees
  1. EIM03128
    Removal or transfer costs: relocation companies: management fees
  2. EIM03129
    Removal or transfer costs: relocation companies: management fees: example
Relocation companies (2): guaranteed sale price schemes
  1. EIM03130
    Removal or transfer costs: relocation companies: guaranteed sale price schemes
  2. EIM03131
    Removal or transfer costs: relocation companies: guaranteed sale price schemes: right to share of profits
  3. EIM03132
    Removal or transfer costs: relocation companies: guaranteed sale price schemes: transfer of beneficial interest
  4. EIM03133
    Removal or transfer costs: relocation companies: guaranteed sale price schemes: employer buys property: example
  5. EIM03134
    Removal or transfer costs: relocation companies: guaranteed sale price schemes: relocation company buys property: losses not met: example
  6. EIM03135
    Removal or transfer costs: relocation companies: guaranteed sale price schemes: relocation company buys property: losses met: example
  7. EIM03136
    Removal or transfer costs: relocation companies: guaranteed sale price schemes: property not sold to employer nor relocation company: example
  8. EIM03137
    Removal or transfer costs: relocation companies: guaranteed sale price schemes: property not sold to employer nor relocation company at first: example
Miscellaneous
  1. EIM03138
    Removal or transfer costs: expenses and benefits reporting requirements: forms P11D and P9D
  2. EIM03139
    Removal or transfer costs: flat rate allowances