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 applies: travelling and subsistence: family and household

Section 281 ITEPA 2003

The travelling and subsistence benefits and expenses of the employee’s family or household (see EIM20504) that are within Section 281 are for:

  • preliminary visits to the new location
  • travelling from the old home to the new home when the move takes place.