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.