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HMRC internal manual

Employment Income Manual

Removal or transfer costs: relocation companies: guaranteed sale price schemes

Part 4 Chapter 7 ITEPA 2003

Frequently a relocation company package will also include a scheme that offers the employee a guaranteed sale price for the old home. The tax consequences of a guaranteed sale price scheme will depend on the precise form of the agreements between the employer, the employee and the relocation company. An Inspector should examine the documents relating to the guaranteed sale price scheme.

The 5 examples provided (see EIM03133 to EIM03137) relate to a director or employee who is not in lower paid employment and cover a number of possible arrangements. However these are not meant to be exhaustive. (This content has been withheld because of exemptions in the Freedom of Information Act 2000)