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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…
Find out more information on relocation expenses and benefits that qualify for exemption.
Use form P11D WS5 if you're an employer and need to work out the cash equivalent of providing relocation expenses and benefits to an employee.
The Afghanistan Response Route (ARR) was established by the previous government in April 2024 and was discontinued on 4 July 2025.
Apply for a Temporary Work – International Agreement visa if you're working under international law (including diplomatic households) - extend or switch, family members
PAYE Settlement Agreements (PSA) allow employers to make an annual payment to HRMC for some types of expenses and benefits - apply, renew, deadlines
Apply for compensation if you own property near the proposed High Speed 2 route, Phase 1 or 2 - what you can claim for, eligibility, how to apply
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