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Where Taxpayers and Advisers Meet

Armed Forces house move removal expenses

cwodavids
Posts: 12
Joined: Sat Jul 28, 2018 5:34 pm

Armed Forces house move removal expenses

Postby cwodavids » Tue Jan 14, 2020 6:49 pm

I have read the following on page 47 of the HMRC guide - 490 - Employee Travel

"Removal expenses
Where an employee has to move home because of their work, the employee is entitled
to tax relief for the first £8,000 of qualifying removal expenses where these are paid or
reimbursed by, or on behalf of, the employer. Employees are not entitled to tax relief for
expenses they pay out of their own funds and which their employer does not reimburse.

Some of the removal expenses for which tax relief is available include the cost of making
certain journeys and related subsistence.

For example they might include:

• preliminary visits to the new location
• travelling between the old home and the new workplace
• travelling between the new home and the old workplace (where the employee moves
house before moving jobs)
• temporary living accommodation
• travelling between the old home and the temporary living accommodation
• travelling from the new home to the temporary living accommodation (where the
employee moves house before moving jobs)
• travelling from the old home to the new home when the employee
moves house"


If I have read it correctly, as UK military posted to the USA for 3 years on an exchange posting, I am able to claim back my flights and removal costs, even although these were paid for by the MoD? Have I made this up with wishful thinking?

Kind regards

Dav

jerome.lane
Posts: 232
Joined: Mon Aug 12, 2019 8:41 am
Location: Sandhurst, Berkshire
Contact:

Re: Armed Forces house move removal expenses

Postby jerome.lane » Thu Apr 30, 2020 10:59 pm

You can only claim for expenses that you've actually paid; wishful thinking I'm afraid!
Jerome Lane
Tax Adviser
Telephone: 07943 005902


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