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HMRC internal manual

Employment Income Manual

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.