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HMRC internal manual

Employment Income Manual

Removal or transfer costs: the exemption from charge

Section 287 ITEPA 2003

The legislation exempts from tax the first £8,000 of removal expenses and benefits to which Section 271 ITEPA 2003 applies. It only applies where an employee’s removal expensesare paid for or reimbursed by the employer (or by a third party), or where removal benefits are provided. An employee who has to bear his or her own expenses of moving cannot get a deduction for them.