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HMRC internal manual

Employment Income Manual

Removal or transfer costs: expenses and benefits to which Section 271 ITEPA 2003 applies: general

Sections 272 and 284 ITEPA 2003

To qualify for the exemption expenses and benefits have to fall within Section 272(1)(c):

  • disposal or intended disposal of old residence (see EIM03109)
  • acquisition or intended acquisition of new residence (see EIM03110)
  • transporting belongings (see EIM03111)
  • travelling and subsistence (see EIM03112 to EIM03119)
  • domestic goods for the new residence (see EIM03120).

Bridging loan expenses may also be exempt if they are within Section 284 (see EIM03121 to EIM03125).