We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
When employers move, employees with mobility clauses, what happens with redundancies, compensation, disputes and company takeovers
Tax and reporting rules for employers contributing to employee relocation costs
You have certain tax, National Insurance and reporting obligations if you…
Some relocation costs up to £8,000 are exempt from reporting and paying…
You do not have to report or deduct anything for qualifying costs up to…
For qualifying costs the value is any amount above £8,000. For all other…
HM Revenue and Customs (HMRC) have more detailed guidance on: employment…
The Afghan Resettlement Programme (ARP) brings together existing Afghan resettlement schemes.
What you need to know if you move or retire abroad - tax, pensions, voting and contacting your local council
Find out more information on relocation expenses and benefits that qualify for exemption.
How to sell a home: Energy Performance Certificates (EPCs), using estate agents, finding a legal professional, getting offers, transferring ownership and making complaints.
Apply to get an EORI number to move goods between Great Britain, Northern Ireland or the Isle of Man, and other countries.
The Afghanistan Response Route (ARR) was established by the previous government and became operational in April 2024, and was discontinued on 4 July 2025.
Do not include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. Please fill in this survey (opens in a new tab and requires JavaScript).