Glossary · UK
What is Qualifying Relocation Expenses?
Certain employer-paid relocation costs, up to a fixed limit, that are exempt from tax when an employee moves for a new job.
Full Definition
Qualifying relocation expenses let an employer cover certain costs of an employee relocating for a new job or role — such as selling the old home, buying or renting a new one, and moving belongings — free of tax and National Insurance, up to a set overall exemption limit per move. Costs above the limit, or costs that don't meet the qualifying conditions (such as reimbursing a mortgage or paying for extra non-essential items), are taxable as earnings or as a Benefit-in-Kind in the normal way.
Disclaimer: Definitions are for guidance only. For decisions about your tax, savings, property or pension situation, always consult a qualified professional or refer to gov.uk.