Relocation expenses and benefits
Acquisition of dwelling by employer
CGT reporting
Class 1 exclusion
Costs
Disregarded payments
Employers
Generally
Expenses
Generally
Guaranteed selling price schemes (GSP)
Income tax reporting
On or after 6 April 1993
Transporting belongings
Travelling and subsistence
Overview
Partner
Removal expenses
Wholly and exclusively incurred expenditure
Plant and machinery allowances
Private residence relief
Property purchase
Property traders
Conditions
Generally
Withdrawal
Re-occupation of UK property
Registering with HMRC
Relief
Acquisition benefits and expenses
Bridging loans
Change of residence
Disposal benefits and expenses
Generally
Limit on exemption
Removal expenses and benefits
Replacement of domestic goods
Reoccupation of UK property
Reporting of foreign income
Tax deduction for costs