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HMRC internal manual

Employment Income Manual

Removal or transfer costs: expenses and benefits: general

Part 4 Chapter 7 ITEPA 2003

Where an employee:

  • takes up a job with a new employer, or
  • is transferred within an organisation and
  • is reimbursed associated home removal costs

the costs borne by the employer or a third party may under certain circumstances begiven limited exemption from the charge to tax as employment income (see EIM03102).