SE03100 - Removal or transfer costs - table of contents

SE03101Removal or transfer costs: expenses and benefits; general
SE03102Removal or transfer costs: charging provisions
SE03103Removal or transfer costs: the exemption from charge


Qualifying expenses and benefits

SE03104Removal or transfer costs: qualifying expenses and benefits; main conditions
SE03105Removal or transfer costs: qualifying expenses and benefits; main conditions; extension of time limit
SE03105ARemoval or transfer costs: qualifying expenses and benefits: extension of time limit: example: children’s examination course
SE03106Removal or transfer costs: qualifying expenses and benefits; main conditions; extension of time limit; example
SE03107Removal or transfer costs: qualifying expenses and benefits; main conditions; extension of time limit letter; example


Eligible expenses and benefits

SE03108Removal or transfer costs: eligible expenses and benefits; general
SE03109Removal or transfer costs: eligible expenses and benefits; disposal of old residence
SE03110Removal or transfer costs: eligible expenses and benefits; acquisition of new residence
SE03111Removal or transfer costs: eligible expenses and benefits; transporting belongings
SE03112Removal or transfer costs: eligible expenses and benefits; travelling and subsistence; general
SE03113Removal or transfer costs: eligible expenses and benefits; travelling and subsistence; employee
SE03114Removal or transfer costs: eligible expenses and benefits; travelling and subsistence; family and household
SE03115Removal or transfer costs: eligible expenses and benefits; travelling and subsistence; child’s education
SE03116Removal or transfer costs: eligible expenses and benefits; travelling and subsistence; international moves
SE03117Removal or transfer costs: eligible expenses and benefits; travelling and subsistence; temporary living accommodation
SE03118Removal or transfer costs: eligible expenses and benefits; travelling and subsistence; meaning of subsistence
SE03119Removal or transfer costs: eligible expenses and benefits; travelling and subsistence; provided cars or vans
SE03120Removal or transfer costs: eligible expenses and benefits; domestic goods for new residence
SE03121Removal or transfer costs: eligible expenses and benefits; bridging loans not provided by the employer
SE03122Removal or transfer costs: eligible expenses and benefits; bridging loans not provided by the employer; example
SE03123Removal or transfer costs: eligible expenses and benefits; bridging loans provided by the employer; background
SE03124Removal or transfer costs: eligible expenses and benefits; bridging loans provided by the employer; procedure
SE03125Removal or transfer costs: eligible expenses and benefits; bridging loans provided by the employer; example


Non-eligible expenses and benefits

SE03126Removal or transfer costs: non-eligible expenses and benefits; compensation payments for ‘loss on sale’


Sale of property to employer

SE03127Removal or transfer costs: sale of property to employer


Relocation companies (1) – management fees

SE03128Removal or transfer costs: relocation companies; management fees
SE03129Removal or transfer costs: relocation companies; management fees; example


Relocation companies (2) – guaranteed sale price schemes

SE03130Removal or transfer costs: relocation companies; guaranteed sale price schemes
SE03131Removal or transfer costs: relocation companies; guaranteed sale price schemes; right to share of profits
SE03132Removal or transfer costs: relocation companies; guaranteed sale price schemes; transfer of beneficial interest
SE03133Removal or transfer costs: relocation companies; guaranteed sale price schemes; employer buys property; example
SE03134Removal or transfer costs: relocation companies; guaranteed sale price schemes; relocation company buys property – losses not met; example
SE03135Removal or transfer costs: relocation companies; guaranteed sale price schemes; relocation company buys property – losses met; example
SE03136Removal or transfer costs: relocation companies; guaranteed sale price schemes; property not sold to employer nor relocation company; example
SE03137Removal or transfer costs: relocation companies; guaranteed sale price schemes; property not sold to employer nor relocation company at first; example


Miscellaneous

SE03138Removal or transfer costs: expenses and benefits reporting requirements; forms P11D and P9D
SE03139Removal or transfer costs: flat rate allowances
SE03140Removal or transfer costs: expenses and benefits 1992/93 and prior