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HMRC internal manual

Employment Income Manual

From
HM Revenue & Customs
Updated
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Removal or transfer costs: expenses and benefits to which Section 271 ITEPA 2003 applies: travelling and subsistence: employee

Section 281 ITEPA 2003

The employee’s travel and subsistence expenses and benefits that are within Section 281 are for:

  • preliminary visits to the new location
  • travelling from the old home to the new work location
  • travelling between the new home and the old work location (where the house move takes place before the job transfer)
  • temporary living accommodation (see EIM03117)
  • travelling between the old home and the temporary living accommodation
  • travelling from the new home to the temporary living accommodation (where the house move takes place before the job transfer)
  • travelling from the old home to the new home when the move takes place.