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HMRC internal manual

Employment Income Manual

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

Section 281 ITEPA 2003

The guidance on travelling and subsistence within Section 281 covers the following items:

  • travel and subsistence of the employee (see EIM03113)
  • travel and subsistence of the employee’s family and household (see EIM03114)
  • continuity of education for a child (see EIM03115)
  • international moves (see EIM03116)
  • temporary living accommodation (see EIM03117)
  • meaning of subsistence (see EIM03118)
  • provided cars or vans (see EIM03119).