The exemption applies only to removal benefits and expenses within ITEPA 2003, s. 271, as listed in ITEPA 2003, s. 272.

Benefits need to satisfy three overriding conditions in order to come within the exemption (ITEPA 2003, s. 272(1)).

They must be reasonably provided in connection with a change of the employee's residence which meets the conditions in ITEPA 2003, s. 273.

They must be provided on or before the ‘limitation day’ (as defined in ITEPA 2003, s. 274).

They must come within either ITEPA 2003, s. 272(2) (which deals with vouchers and credit-tokens used in connection with relocations) or one of ITEPA 2003, s. 277–281 and 285.

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