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

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