A further statutory relief (concessional before 6 April 2009) may assist where, on a relocation, an employee or director cannot sell his house on the open market and instead sells it to a relocation agency which then allows him to share in any profit on a later sale. This is discussed at ¶100-415.

A flowchart which may assist in understanding the ‘permitted absences’ rules appears on the next page.

Periods of absence


(1)As a matter of fact or by election under s. 222(5)(a).

(2)Section 223(1).

(3)See s. 223(3), (3A), (3B), or (before 6 April 2009) ESC D4, which omits this test as regards the ‘after’ element in certain work-related circumstances.

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