beta This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Employment Income Manual

Removal or transfer costs: expenses and benefits to which Section 271 ITEPA 2003 applies: travelling and subsistence: child's education

Section 281 ITEPA 2003

Where a child stays behind at the old location or is sent ahead to the new location in order to ensure continuity of education, usually in order to complete or start GCSE, A Level or equivalent courses, exemption may be available for the child’s costs of travel and subsistence. The conditions are that the child:

  • must be a member of the employee’s family or household and
  • must be under 19 at the beginning of the year of assessment in which the job move takes place.

The exemption is available for the cost of subsistence in the area where the child stays and for the costs of travel between that area and the employee’s old or new home.