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.