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).