Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Employment Income Manual

From
HM Revenue & Customs
Updated
, see all updates

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

Section 280 ITEPA 2003

This covers the physical removal of domestic belongings from the old residence to the new and the costs of insuring them in transit.

Removal includes:

  • packing and unpacking
  • temporary storage, where there is not a direct move from the old to the new residence (but temporary storage is not an eligible cost if the employee has no intention of moving the belongings to the new residence)
  • taking down domestic fittings in the old residence if they are to be taken to the new residence and reattaching them on arrival there.

The domestic belongings covered are those of the employee and members of his or her family or household.