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HMRC internal manual

Employment Income Manual

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HM Revenue & Customs
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Removal or transfer costs: expenses and benefits: main conditions for exemption: extension of time limit letter

Section 274 ITEPA 2003

Where the Grade 7 Team Leader is delegated to extend the time limit (see EIM03105) the following letter, adapted if necessary, should be issued:

“You wrote to me on [DATE] giving reasons for the delay in your change of residence following your employment by [NAME OF EMPLOYER] at [PLACE OF EMPLOYMENT] on [DATE]*. HMRC was asked to consider extending the time limit within which relocation assistance can qualify for tax exemption. I can confirm that the Commissioners of HMRC are prepared to extend the time limit in your case until 5 April [YEAR]. You will need to show this letter to your employer.

By virtue of the powers delegated to me by the Commissioners of HMRC, and by virtue of Section 274(2) Income Tax (Earnings and Pensions) Act 2003, I hereby direct that in relation to the above change of residence the limitation day for the purposes of the said Section 274(2) shall be 5 April [YEAR].”

*Where the employee is moved to a different post with the same employer the first sentence should be replaced with “You wrote to me on [DATE] giving reasons for the delay in your change of residence following your transfer from [OLD PLACE OF EMPLOYMENT] to [NEW PLACE OF EMPLOYMENT] on [DATE].”