A park home move differs from an ordinary house purchase because the buyer gets the home but not the land under it. This article summarises the GOV.UK factsheet “Buying a park home”, first published on 19 July 2013, and GOV.UK’s separate guide to park (mobile) homes. The factsheet says it applies to England, covers homes on protected sites, does not apply to local authority traveller sites, and is not a full or definitive statement of the law. It strongly advises buyers to take advice from a solicitor or other professional who is independent of the seller and the site owner. This is general information, not legal advice.

Before you commit: what is being bought

The factsheet says a buyer is buying the home but not the pitch, which stays in the site owner’s ownership. The buyer pays a pitch fee for occupying the pitch, may be charged separately for water, gas and electricity supplied by the site owner, and pays council tax to the local authority. The pitch agreement is protected by the Mobile Homes Act 1983. The GOV.UK park homes guide describes a protected site as a park with planning permission for residents to live there throughout the year, and says a holiday park is not one.

The factsheet adds that an Energy Performance Certificate is not required, that a survey or a look at any warranty is optional, and that most park homes will fall in value over time. It also sets out three routes, depending on who is selling: a resident who acquired their home before 26 May 2013, a resident who acquired it on or after that date, or the site owner.

The 28-day window

When buying from a resident, the seller must supply prescribed information and documents on a “Buyer’s information form” at least 28 days before the completion date. A buyer who is happy to complete sooner must confirm that in writing to the seller. If anything is missing, the seller must say what and explain why. When buying from the site owner, a written statement setting out the terms of the proposed pitch agreement must be given 28 days before the buyer enters into the contract to buy or signs the pitch agreement. The factsheet says the buyer can agree in writing to receive it later, but the site owner cannot require that.

The site owner’s 21 days (sales by earlier residents)

For a seller who acquired their home before 26 May 2013, buyer and seller complete a “Notice of proposed sale form”. The site owner then has 21 days to decide whether to object, and an objection must take the form of an application to the First Tier Tribunal (Property Chamber) within those 21 days. The factsheet lists three grounds only: the buyer, or someone living with them, would breach an existing site rule on age, prohibited animals or prohibited or excess vehicles. If the site owner does nothing in 21 days, the sale may go ahead.

The factsheet’s section for sellers who acquired their home on or after 26 May 2013 lists no such notice. It says the site owner is not entitled to personal or financial details about the buyer until the purchase is completed and the Notice of assignment form is sent.

Completion day: the 90% and the 10%

The factsheet says the buyer pays the seller 90% of the sale price on completion and holds the remaining 10% as the site owner’s commission. The GOV.UK park homes guide puts the park owner’s share at up to 10% of the selling price, so the two pages word the figure differently. The Assignment form records the agreed price, the commission and the pitch fee. The transfer of the pitch agreement is called an assignment, and the factsheet says the site owner’s consent is not needed for it.

After the keys: seven days and seven days

• Within 7 days of the assignment, the buyer must send the site owner a Notice of assignment form with the documents it lists.
• The commission is not due until the site owner supplies bank details; the buyer then has 7 days to pay.
• No VAT is due on the commission, and the site owner is not entitled to any other payment in relation to the sale.

For other jobs after a move, see the change-of-address checklist and the guide to water bills and meter readings.

What a site owner may not do

The factsheet says certain site rules made before 26 May 2013 have been banned, including rules requiring a buyer to meet the site owner, rules giving the owner first refusal, rules barring estate agents or solicitors, and rules banning sale boards. It states that it is a criminal offence for a site owner, or anyone acting for them, to interfere with the peace or comfort of a home to put off a sale, to withhold services such as water or electricity, or to make false or misleading statements. Conviction can bring an unlimited fine or imprisonment. Buyers who believe an offence is happening should tell the seller and report it to the local authority, and report threats or intimidation to the police.

Running costs that continue

The GOV.UK park homes guide says the park owner can propose a pitch fee change once a year with 28 days’ written notice, and either side can ask a tribunal to decide it. Ofgem sets what the park owner may charge for gas and electricity, which cannot exceed what the owner paid; water charges are limited to the water company’s charge plus a reasonable administration fee; LPG charges are not regulated.

The bottom line

For England, the GOV.UK factsheet sets out fixed periods: information supplied at least 28 days before completion, a 21-day objection period for sales by residents who acquired their home before 26 May 2013, and 7 days after the assignment to send the Notice of assignment form. Once the site owner supplies bank details, the buyer has 7 days to pay the commission. The factsheet strongly advises independent professional advice and says it is essential to keep the pitch agreement, written statement and site rules.

Sources

• Buying a park home: factsheet, Ministry of Housing, Communities & Local Government, published 19 July 2013 (gov.uk)
• Park (mobile) homes: your rights and obligations, GOV.UK guide, read 25 October 2026 (gov.uk)

The road outside a new-build home may look like any public street yet still be private, with repairs, lighting and drainage left to the residents. This article summarises the buyer-facing annex of the Department for Transport’s advice note on highways adoption, published in August 2022 and applying to England and English local highway authorities. It explains the Highways Act 1980 routes to adoption only in outline. It is general information, not legal advice, and the note itself advises buyers to take independent legal advice.

Why adoption matters to a mover

The advice note says that until roads are adopted, the developer or an appointed management company remains the streets works manager, with the legal responsibilities that carry for other users’ slips, trips and spills. It adds that the buyer of a new-build house may be liable for the access way outside the property, from the building to the property boundary, under legislation such as the Occupiers’ Liability Act 1984. It also states that not all roads are suitable for adoption, and that roads maintained at public expense are an ongoing cost to the public purse.

Buyers should not assume a road will be adopted. The note says that at the time of sale there may be no legal agreement in place that the roads and pathways will be adopted.

Roads never meant to be adopted

The note lists the usual reasons a street stays private: gated developments, a local authority view that adoption would have no wider public benefit, a number of houses below the authority’s threshold, or a decision by the developer or residents to keep it private for technical, security or legal reasons. It warns that some private streets look the same as adopted ones and that some deteriorate through lack of maintenance. Where a road is not adopted and not intended to be, the buyer and neighbours are likely to be liable for ongoing maintenance, directly or through a management company.

Liabilities may include drainage, street lighting and utilities. The note says these arise through covenants in the title or charges paid to a management company, and that charges levied by management companies may rise significantly. Reading the title documents before exchange is therefore central, as covered in the guide to exchange and completion.

Drains, bins and access

On drainage, the note says a buyer is likely to have a right to use the drains and sewer but with an obligation to maintain and repair them, at their own cost or shared with neighbours, and suggests a drainage survey. It states that sewers serving more than one dwelling for properties existing before October 2011 transferred automatically to water company control, and that the local water company should be contacted to check whether the property is affected.

Practical services need checking too. The note says some local authorities may not provide rubbish collection or street cleaning on private roads, and public transport operators may not serve private estates, which could mean carrying bins to the nearest adopted highway. Buyers should confirm they have rights of access on foot and with wheeled vehicles and find out who else has access rights or easements, such as utilities that may enter the garden without notice. Planning removal-van access is covered in the guide to parking suspensions for removal vans.

Adoption promises and protections

Where the developer intends adoption, agreements are usually made under section 38 of the Highways Act 1980. The note says a section 38 agreement gives the local authority a right to step in if the developer defaults, but the authority has no obligation to do so. It lists the most likely reasons an authority cannot adopt a road: the road is incomplete, it is not built to the required standard, or the drainage is not yet adopted by an appropriate body. Delays can be significant even where the correct agreements exist.

The note suggests that a buyer who can hold back part of the purchase money until the road is adopted could be protected, that a solicitor can secure a retention if the developer agrees, and that a quantity surveyor may be needed to advise on a sufficient amount. A property search may also reveal an outstanding notice under the Advance Payments Code, which can affect the property even if the road is to remain private.

If adoption does not happen

Where adoption is not proceeding, the note says buyers may consider seeking adoption under the Private Street Works Code, but that the costs may be substantial and the requirements detailed and specific. When a dispute arises it recommends collecting and keeping all relevant documents, maintaining a dialogue with the parties and seeking independent legal advice, and notes that for a new-build the Consumer Code for Home Builders may be relevant. It also says that a seller of a new-build on an unadopted road should consider these same matters, because terms acceptable to one buyer may not be acceptable to the next. The warranty position for a new-build is explained in the guide to Buildmark cover.

The bottom line

A new-build road in England may be adopted, planned for adoption or deliberately private, and until adoption the buyer can be liable for the access way and for shared costs through covenants or a management company. The Department for Transport advice note tells buyers to check the title, the adoption agreement, drainage arrangements and bin collection before exchange, and to consider holding back part of the price until the road is adopted. Independent legal advice on these points is recommended before committing to a move.

Sources

• Highways Adoption: the adoption of roads into the public highway (1980 Highways Act), Department for Transport advice note, August 2022 (gov.uk)

The United Arab Emirates (UAE) attracts a steady flow of British movers, but entry rules, customs rules for belongings and health insurance requirements differ from the UK’s. This article summarises the Foreign, Commonwealth & Development Office (FCDO) guide “Living in the United Arab Emirates”, last updated on 11 December 2025, and the FCDO’s UAE travel advice on entry requirements. It covers the UAE only, applies to British citizens travelling on a British passport, and is general information rather than immigration, tax or legal advice. The FCDO says the UAE authorities set and enforce the rules.

Entry, visas and the Emirates ID

The travel advice says a passport must have an expiry date at least 6 months after arrival, or at least 3 months for someone who holds a residence permit. A visitor visa is issued free of charge on arrival and is valid for up to 90 days in a 180-day period. Visitors cannot work: the advice says anyone caught working on a visit visa could face a fine or prison sentence and risks deportation, and a person who entered Dubai on a visit visa and wants to work must obtain a probationary work permit valid for up to 3 months from the Ministry of Labour.

The Living in the UAE guide lists the purposes for which a visa can be obtained, including work, study, retirement, investment, living with family and job search. It says all residents must have an Emirates ID card, which should arrive with the residence visa. Applicants for a residence visa take a blood test; the travel advice states that a positive result for communicable diseases such as HIV, hepatitis or tuberculosis can lead to detention and deportation without appeal.

Customs rules for household goods and medication

According to the travel advice, there are strict rules about goods taken into or out of the UAE, and anything that may be prohibited or subject to tax or duty must be declared. Bringing pork products or pornography into the country is illegal, and videos, books and magazines may be scrutinised and censored. Weapons and related equipment, including ammunition and body protection items, need permission from UAE customs and the Ministry of Defence.

Medication is the area with the most exact limits. The advice says approval in advance from the UAE Ministry of Health is required for medication the UAE classes as narcotic, psychotropic, controlled or semi-controlled, with applications normally processed within 5 working days. Without evidence of approval, the medication will not be allowed in and the traveller may be prosecuted. A visitor can bring up to 3 months’ supply, reduced to one month for medication on the approval list. Planning a shipment and its paperwork is covered in the guide to moving abroad from the UK, and choosing a firm for overseas work in the guide to international removals accreditation.

Healthcare and insurance

The guide states that the UAE does not have a reciprocal health agreement with the UK, so health insurance is needed to cover costs. Cover can come from an employer or from UAE or international providers. Employers in Abu Dhabi and Dubai are legally required to provide health insurance to their employees. The guide points to separate GOV.UK guidance on planning healthcare and taking medicine abroad.

Driving, tax and pensions

Driving rules sit with the UAE government, which publishes information on getting a UAE licence and exchanging a foreign one. The guide adds that a UK Blue Badge holder who lives in the UAE must return the badge to the UK issuing authority. Moving a UK-registered vehicle is covered in the guide to exporting a vehicle.

On tax, the guide says the UK has a double taxation agreement with the UAE so income is not taxed twice, and that the UAE has no income tax on salaries or wages, although there may be taxes on some goods and services, municipal taxes and customs duties. UK tax residence is a separate question, covered in the guide to tax residence and split-year treatment. Only UAE citizens can claim a UAE pension or social welfare benefits, though people who have worked in the UAE may be eligible for end of service benefits. A UK State Pension can be claimed from abroad under the rules in GOV.UK’s separate guidance.

Schools, property and leaving

The guide says all children aged 6 to 18 must attend school or be home schooled in the UAE, and points to the UAE government for information on government schools, private schools and home schooling. For buying or leasing property, it advises contacting an English-speaking lawyer in the UAE. It also notes that the British Embassies in Dubai and Abu Dhabi cannot give personalised advice on moving to, living or retiring in the UAE or help with visa and residency applications.

The travel advice also warns about leaving. A person who is subject to a travel ban, involved in legal proceedings or has unpaid debt may be prevented from leaving the UAE, and those who have lived or worked there risk arrest on returning if a previous visa was not cancelled, debts are outstanding or a legal issue is unresolved.

The bottom line

Moving to the UAE means a residence visa and Emirates ID, a passport valid for at least 3 months for residents, medication approved in advance if it is controlled, strict customs checks on belongings, and health insurance that employers in Abu Dhabi and Dubai must provide. Income tax is not charged on salaries, but UK tax residence still needs checking. The UAE authorities set the rules, so confirming each step with them and the UAE Embassy before booking a shipment is the safest approach.

Sources

• GOV.UK, Foreign, Commonwealth & Development Office, “Living in the United Arab Emirates”
• GOV.UK, Foreign, Commonwealth & Development Office, “United Arab Emirates travel advice: Entry requirements”

Most people who sell the home they live in pay no Capital Gains Tax, but a move can complicate that: a new home bought before the old one sells, a year renting out the old place, or a job abroad. This article summarises GOV.UK’s “Tax when you sell your home” guide from HM Revenue and Customs (HMRC) on Private Residence Relief. The rules apply to UK residents selling UK homes, with different rules for people who are not UK resident for tax. It is general information, not tax advice.

When no tax is due

GOV.UK says no Capital Gains Tax is paid on selling a home if all of the following apply: there is one home that has been the main home for all the time it has been owned; no part has been let out (a lodger does not count); no part has been used exclusively for business (a temporary or occasional home office does not count); the grounds and buildings total less than 5,000 square metres; and the home was not bought just to make a gain. In that case Private Residence Relief applies automatically. Married couples and civil partners can count only one property as their main home at any one time. If any of the conditions fails, some tax may be due.

Periods that always qualify during a move

The guide says relief is always given for the last 9 months before the home was sold, however many homes are owned and wherever the owner was living, provided the property was the only or main residence at some point during ownership. That covers the common case of moving out before the sale completes. Relief is also given for up to the first 2 years of owning a home if it was being built or renovated, or the owner could not sell their old home, and the owner lived in it as their only or main residence within 2 years of buying. These periods count even if a different home was nominated as the main one.

The timing of the sale itself, and when keys change hands, is covered in the guide to exchange and completion.

Owning two homes at once

In most cases relief is given for only one home for any period, so someone who buys a new home before selling the old one must work out when each was the main residence. A home can be nominated by writing to HMRC with the address; every owner must sign the letter. GOV.UK says the nomination must be made within 2 years every time the combination of homes changes, and that no relief is available for another property during the nominated period, apart from the periods that always qualify. Without a nomination, the time spent living away from the home must be worked out. For couples, only one home counts at any time. The stamp duty side of overlapping ownership is covered in the guide to buying before selling.

Living away or letting out the home

Where a home is the only or nominated home, relief continues for absences of any reason adding up to 3 years, up to 4 years if the owner had to live away within the UK for work, and for any period working outside the UK. The owner must have lived there before and afterwards unless work prevented it. If none of those apply, relief is reduced in proportion: in GOV.UK’s example, 5 years away out of 20 reduces the gain covered by 25%.

Letting changes the calculation. A lodger sharing living space, or children or parents living in the home and paying rent or housekeeping, is not treated as letting. For a genuine tenancy, relief covers the years of residence plus the last 9 months. In the guide’s example, a home owned for 15 years and lived in for 7.5 gets relief for 8.25 years, or 55%, leaving 45% of the gain chargeable. Letting Relief is available where the owner lived in the home at the same time as the tenants, limited to the lowest of the Private Residence Relief received, £40,000, or the chargeable gain from the let part.

Working out the gain and reporting it

The gain is usually the sale price minus the purchase price, using market value in some cases, including gifts and sales for less than the home was worth to help the buyer. The guide says estate agents’ and solicitors’ fees can be deducted, along with improvement costs such as an extension, but normal maintenance like decorating cannot, and neither can loan interest. Where Capital Gains Tax is due, GOV.UK says it must be reported and paid within 60 days on most sales of UK property. Budgeting for the fees that can reduce a gain is part of planning the overall moving budget.

The bottom line

Selling a home that has always been the only main residence leaves no Capital Gains Tax to pay, and moves are helped by automatic relief for the last 9 months of ownership and, in some cases, the first 2 years. Overlapping homes, long absences and lettings can leave part of the gain chargeable, and a tax due must be reported and paid within 60 days. Writing down dates of living in each property and nominating a main home in time keeps the position clear.

Sources

• Tax when you sell your home, HM Revenue and Customs (gov.uk)
• Tax when you sell your home: living away from your home, HM Revenue and Customs (gov.uk)
• Tax when you sell your home: if you let out your home, HM Revenue and Customs (gov.uk)
• Tax when you sell your home: nominating a home, HM Revenue and Customs (gov.uk)
• Tax when you sell your home: work out your gain, HM Revenue and Customs (gov.uk)

Before the removal van arrives at a rented home, a tenant usually pays out money to reserve the property, sign the agreement and secure the keys. In England, the Tenant Fees Act 2019 bans most of those charges. This article summarises the Ministry of Housing, Communities and Local Government’s statutory guidance, updated for the Renters’ Rights Act 2025 and last updated on 1 May 2026. The guidance applies to England only; Wales and Scotland have separate rules. It is general information, not legal advice.

Which tenancies the Act covers

The guidance says the Act applies to assured tenancies (but not social housing assured tenancies), student accommodation, tenants in houses in multiple occupation and licences to occupy, which include lodgers. It also applies to housing associations and local authorities when they let an assured tenancy privately. It does not apply to long leases, shared ownership leases, holiday lets or excluded licences. Properties with annual rent above £100,000 are not covered by the Act.

What cannot be charged

Landlords and letting agents cannot require a tenant, a person acting for the tenant or a guarantor to make a payment when arranging, granting, continuing, varying or ending a tenancy, when the tenant breaches the agreement, or when a reference is given for a former tenant. Tenants also cannot be required to take out a loan, pay for insurance or enter into a contract for a service. The guidance describes the policy as banning all fees except those expressly permitted in Schedule 1 to the Act.

Any term of a tenancy agreement that breaches the ban is no longer binding under section 4 of the Act. Sourcing agents who find a property for a tenant but do not act for the landlord on that property can still charge the tenant fees, according to the guidance.

The payments that are allowed

Landlords and agents can require the following:

• rent, once the tenant and landlord have signed the tenancy agreement;
• a late-payment charge where rent is 14 days or more overdue, if the agreement provides for it, with daily interest not above 3% over the Bank of England base rate;
• a fee to replace a lost key or security device, if the agreement provides for it, limited to reasonable costs and evidenced in writing;
• a fee to change the tenancy at the tenant’s request, expected not to exceed £50 unless reasonable costs are higher;
• a payment if the tenant ends the tenancy early, with limits that depend on the type of tenancy;
• utilities and communication services where not included in the rent, and council tax or a TV licence only as part of the rent or paid directly to the billing authority or the BBC; and
• a refundable tenancy deposit and a refundable holding deposit.

Holding deposits

A holding deposit reserves a property while references are checked. The guidance caps it at one week’s rent for the property as a whole, so three joint tenants cannot each pay a full week’s rent. It must be refunded if a tenancy agreement is signed, the landlord does not go ahead, or no agreement is signed by the deadline. The default deadline is 15 days after the landlord or agent receives the deposit, unless both sides agree a different period in writing. With the tenant’s consent, it can go towards the first month’s rent or the tenancy deposit once an agreement is signed.

A landlord or agent can keep a holding deposit if the tenant fails a right to rent check, withdraws, does not sign despite reasonable steps by the landlord, or gives false or misleading information relevant to suitability. Written reasons must be given within 7 days. The guidance gives a maximum financial penalty of £5,000 for failing to return a holding deposit on time or to give written reasons. The right to rent step is explained in the guide to right to rent checks.

Tenancy deposits and rent timing

A landlord is not legally required to take a tenancy deposit. Where annual rent is below £50,000 the deposit must not exceed five weeks’ rent, and at £50,000 or above it must not exceed six weeks’ rent. Joint tenants share a single cap based on the total weekly rent. For an assured periodic tenancy, a deposit must be protected in a government-backed scheme within 30 days of payment, as covered in the guide to tenancy deposit protection.

On rent, the guidance says landlords and agents cannot require rent before an assured tenancy agreement is signed and must not accept it if offered. In the first year rent should be paid at regular intervals, split equally across the tenancy: charging £800 in month one and £500 afterwards makes the extra £300 a prohibited payment.

Enforcement and moving plans

Local weights and measures authorities enforce the ban in England and can investigate and issue civil penalties to landlords or agents who require a prohibited payment. A repeat breach within five years of a penalty or conviction is a criminal offence, according to the guidance. Ending an English tenancy and the notice rules are explained in the guide to moving out of a rented home in England.

The bottom line

In England the Tenant Fees Act 2019 limits what a tenant must pay when moving into a rented home to rent after signing, a refundable tenancy deposit capped at five or six weeks’ rent, a refundable holding deposit capped at one week’s rent, and a short list of default and change fees. Anything else charged for arranging, granting or ending the tenancy is a prohibited payment. Checking each charge against the permitted list before paying and before booking removals avoids losing money.

Sources

• Tenant Fees Act amended by the Renters’ Rights Act 2025: statutory guidance for enforcement authorities, Ministry of Housing, Communities and Local Government (gov.uk)

When a new job or a transfer means changing home, many employers pay part of the cost of moving. HMRC treats qualifying relocation costs up to £8,000 as exempt from income tax and National Insurance. This article summarises GOV.UK’s employer guidance on relocation costs and HMRC’s Employment Income Manual, which apply to employers and employees across the UK. It is general information, not tax advice, and the employer’s own relocation policy sets what is actually offered.

The £8,000 exemption

GOV.UK states that some relocation costs up to £8,000 are exempt from reporting and paying tax and National Insurance. These are called qualifying costs, and they include the costs of buying or selling a home, moving costs, buying certain things for a new home and bridging loans. An employer does not have to report or deduct anything for qualifying costs up to £8,000.

Above that figure, the employer must report the amount on form P11D and pay Class 1A National Insurance on the excess. HMRC’s manual gives a worked example in which a package of £9,000 leaves £1,000 taxable as general earnings. Planning the household budget around what the employer will actually pay is covered in the guide to the moving house budget.

Who qualifies and when the costs must be paid

GOV.UK sets four conditions. A new employee must be moving area to start a job, or an existing employee must be changing their place of work within the organisation. The new home must be reasonably close to the workplace and the old home must not be. The costs must be paid before the end of the tax year that follows the one in which the employee started the job.

HMRC’s manual adds that the employee must change their main residence as a result of starting a new employment, a change of duties or a change of the place where duties are normally performed. A rented property can be the main residence. Reasonable daily travelling distance is not defined in the legislation, and the manual tells staff to apply common sense and local conditions, noting that London commuters commonly travel further. The time limit is fixed by the job start date, not the date of the move: for a job started on 1 March 2003, the manual’s example allows costs incurred by 5 April 2004.

Which costs count

The manual lists the specific expenses covered, grouped by stage of the move.

• Selling the old home: legal expenses, estate agent’s or auctioneer’s fees, advertising, disconnecting utilities, penalties for redeeming a mortgage, and, while the property stands empty, rent, insurance, maintenance and security. Council tax for the empty period is not allowable.
• Buying or renting the new home: legal expenses, loan arrangement fees, surveys, Land Registry fees, stamp duty and connecting utilities.
• Transporting belongings: packing and unpacking, insurance in transit, taking down and reattaching fittings, and temporary storage where there is no direct move, though not storage of items the employee has no intention of moving.
• Travel and subsistence: preliminary visits to the new location, travel on the day of the move and temporary living accommodation.

The removal quote comparison in the guide to comparing removal quotes helps identify which charges fall into the transporting category.

Bridging loans

GOV.UK says a bridging loan counts as a qualifying cost only if the employee or family members sell the old home and buy a new one, the loan bridges the gap between buying the new house and receiving the sale proceeds, it is used only to buy the new house or pay off loans on the old home, and it is not for more than the market value of the old home when the new one is bought.

Cancelled moves and unsold homes

The manual states that the employee does not need to dispose of the old residence to qualify, but there must be a change of main residence. If a relocation is cancelled and the main residence does not change, expenses paid or reimbursed, and benefits provided, in connection with it become taxable. The manual adds that a sale that falls through does not remove the exemption provided the employee eventually sells or otherwise changes residence, and that relief also covers an intended purchase that does not go ahead for reasons outside the buyer’s control or because the buyer reasonably decides not to proceed, such as after an adverse survey. The effect of a chain collapse on a removal booking is covered in the guide to chain breaks and gazumping.

Costs outside the rules

Relocation benefits that do not qualify are treated differently. GOV.UK says a non-qualifying benefit that the employer arranges and pays for directly is reported on form P11D with Class 1A National Insurance due on the cost. Where the employer reimburses the employee for non-qualifying costs, they count as earnings and are added to pay for PAYE tax and Class 1 National Insurance.

The bottom line

Up to £8,000 of qualifying relocation costs paid by an employer is free of income tax and National Insurance, provided the main residence changes, the new home is within reasonable daily travelling distance of the job and the old one is not, and the costs are paid by the end of the tax year after the one in which the job started. Amounts above the limit and non-qualifying costs are taxable. Checking the employer’s policy and keeping invoices for each stage of the move makes the position clear.

Sources

• Expenses and benefits: relocation costs (gov.uk)
• Expenses and benefits: relocation costs, what you do not have to report (gov.uk)
• Expenses and benefits: relocation costs, what to report and pay (gov.uk)
• HMRC Employment Income Manual, EIM03104, EIM03109, EIM03110, EIM03111 and EIM03113 (gov.uk)