Income Tax (Earnings and Pensions) Act 2003 section 272

Removal benefits and expenses to which section 271 applies

Section 272 identifies the specific types of removal benefits and expenses that qualify for the limited tax exemption under section 271 when an employee changes residence in connection with their employment.

• Qualifying removal benefits must be reasonably provided in connection with a change of residence that meets certain conditions, and must be provided on or before the limitation day.
• Eligible benefit categories include costs of acquiring or disposing of a property, transporting belongings, travelling and subsistence, and replacing domestic goods.
• Non-cash vouchers, cash vouchers and credit-tokens used to obtain qualifying goods, services or money for these purposes also fall within the exemption.
• Qualifying removal expenses must be reasonably incurred by the employee in the same eligible categories, with the addition of bridging loan expenses, and must also be incurred on or before the limitation day.