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HMRC internal manual

National Insurance Manual

Class 1 NICs : Expenses and allowances : Relocation allowances : Exempt relocation expenses

See the following references for general guidance on the types of allowances which arecovered by section 272 ITEPA 2003 (previously Schedule 11A to the Income and CorporationTaxes Act 1988) and which can be excluded from both tax and NICs from 6 April 1998. Butsee NIM06125 for guidance where the relocation occurred before6 April 1998.

Disposal or intended disposal of old residence EIM03109
(previously SE03109)  
Acquisition or intended acquisition of new residence EIM03110
(previously SE03110)  
Transporting belongings EIM03111
(previously SE03111)  
Travelling and subsistence EIM03112 - EIM03119
(previously SE03112 - SE03119)  
Domestic goods for the new residence EIM03120
(previously SE03120)  
Bridging loans EIM03121 - EIM03125
(previously SE03121 - SE03125)