|
| |
| |
273 Conditions applicable to change of residence | |
(1) The conditions referred to in section 272(1)(a) and (3)(a) which apply to the | |
change of the employee’s residence are conditions A to C. | |
(2) Condition A is that the change of residence results from one of the following | |
changes— | 5 |
(a) the employee becoming employed, | |
(b) an alteration of the duties of the employment, or | |
(c) an alteration of the place where the employee is normally to perform | |
those duties. | |
(3) Condition B is that the change of residence is made wholly or mainly to allow | 10 |
the employee to reside within a reasonable daily travelling distance of the | |
place where the employee normally performs or is normally to perform the | |
duties of the employment after the employment change (see section 275). | |
(4) Condition C is that the employee’s former residence is not within a reasonable | |
daily travelling distance of that place. | 15 |
274 Meaning of “the limitation day” | |
(1) In this Chapter “the limitation day”, in relation to an employee’s change of | |
residence, means the last day of the tax year after that in which the employee | |
begins to perform the duties of the employment after the employment change, | |
but this is subject to any direction under subsection (2). | 20 |
(2) The Inland Revenue may direct that the last day of a later tax year is the | |
limitation day in relation to any particular change of residence if it appears to | |
them reasonable to do so having regard to all the circumstances of that change. | |
275 Meaning of “the employment change” | |
In this Chapter “the employment change”, in relation to an employee’s change | 25 |
of residence, means whichever of the changes specified in section 273(2) results | |
in the change of residence. | |
276 Meaning of “residence”, “former residence” and “new residence” etc. | |
(1) If an employee has more than one residence, references in this Chapter to the | |
employee’s residence are references to the employee’s main residence. | 30 |
(2) In this Chapter, in relation to a change of the employee’s residence— | |
(a) references to the former residence are references to the employee’s | |
residence before the change, and | |
(b) references to the new residence are references to the employee’s | |
residence after the change. | 35 |
(3) In this Chapter references to an interest in a residence are, in the case of a | |
building, references to an estate or interest in the land concerned. | |
| |
| |
|
| |
| |
Benefits and expenses within this Chapter | |
277 Acquisition benefits and expenses | |
(1) This section applies if an interest in the employee’s new residence is acquired | |
by— | |
(a) the employee, | 5 |
(b) one or more members of the employee’s family or household, or | |
(c) the employee and one or more members of the employee’s family or | |
household. | |
(2) The following benefits are within this section— | |
(a) legal services connected with the acquisition of the interest, including | 10 |
legal services connected with any loan raised by the employee to | |
acquire it, | |
(b) the waiving of any procurement fees connected with any such loan, | |
(c) the waiving of any amount payable in respect of insurance effected to | |
cover risks incurred by the maker of any such loan because the loan | 15 |
equals the whole, or a substantial part, of the value of the interest, | |
(d) any survey or inspection of the residence undertaken in connection | |
with the acquisition, and | |
(e) the connection of any utility serving the new residence for use by the | |
employee or by the employee and one or more members of the | 20 |
employee’s family or household. | |
(3) The following expenses are within this section— | |
(a) sums paid for any services within subsection (2)(a), (d) or (e), | |
(b) any procurement fees connected with any loan raised by the employee | |
to acquire the interest, | 25 |
(c) the costs of any insurance within subsection (2)(c), | |
(d) fees payable to an appropriate registry or appropriate register in | |
connection with the acquisition, and | |
(e) stamp duty charged on the acquisition. | |
(4) In this section references to a loan raised by the employee include a loan raised | 30 |
by— | |
(a) one or more members of the employee’s family or household, or | |
(b) the employee and one or more members of the employee’s family or | |
household. | |
(5) In this section— | 35 |
“appropriate registry” means— | |
(a) Her Majesty’s Land Registry, | |
(b) the Land Registry in Northern Ireland, or | |
(c) the Registry of Deeds for Northern Ireland, and | |
“appropriate register” means any register under the management and | 40 |
control of the Keeper of the Registers of Scotland. | |
278 Abortive acquisition benefits and expenses | |
Benefits or expenses are within this section if— | |
(a) they are benefits provided or expenses incurred with a view to the | |
acquisition of an interest in a residence, | 45 |
| |
| |
|
| |
| |
(b) the interest is not acquired— | |
(i) because of circumstances outside the control of the person | |
seeking to acquire it, or | |
(ii) because that person reasonably declines to proceed, and | |
(c) the benefits or expenses would have fallen within section 277 if the | 5 |
interest had been acquired. | |
279 Disposal benefits and expenses | |
(1) This section applies if the employee has an interest in the former residence and | |
because of the change of residence it is disposed of or is intended to be | |
disposed of. | 10 |
(2) The following benefits are within this section— | |
(a) legal services connected with the disposal or intended disposal, | |
including legal services connected with the redemption of a related | |
loan, | |
(b) the waiving of any penalty for redeeming a related loan for the purpose | 15 |
of the disposal or intended disposal, | |
(c) the services of an estate agent or auctioneer engaged in the disposal or | |
intended disposal, | |
(d) services connected with the advertisement of the disposal or intended | |
disposal, | 20 |
(e) the disconnection, for the purpose of the disposal or intended disposal, | |
of any utility serving the former residence, and | |
(f) services connected with maintaining, insuring, or preserving the | |
security of, the former residence at any time when it is unoccupied | |
pending the disposal or intended disposal. | 25 |
(3) The following expenses are within this section— | |
(a) sums paid for any services within subsection (2)(a), (c), (d) or (e), | |
(b) any penalty for redeeming a related loan for the purpose of the disposal | |
or intended disposal, | |
(c) rent paid in respect of the former residence at any time when it is | 30 |
unoccupied pending the disposal or intended disposal, and | |
(d) expenses of maintaining, insuring, or preserving the security of the | |
former residence at any time when it is unoccupied pending the | |
disposal or intended disposal. | |
(4) In this section references to the employee having an interest in a residence | 35 |
include— | |
(a) one or more members of the employee’s family or household having | |
such an interest, or | |
(b) the employee and one or more members of the employee’s family or | |
household having such an interest. | 40 |
(5) A loan is a “related loan” for this purpose if— | |
(a) it was raised to obtain an interest in the former residence, or | |
(b) it is secured on such an interest, or | |
(c) part of it was so raised and the rest of it is so secured. | |
| |
| |
|
| |
| |
280 Transporting belongings | |
(1) The following benefits are within this section— | |
(a) the transportation of domestic belongings from the employee’s former | |
residence to the employee’s new residence, and | |
(b) the effecting of insurance to cover such transportation. | 5 |
(2) The following expenses are within this section— | |
(a) expenses connected with such transportation, and | |
(b) the costs of any such insurance. | |
(3) In this section— | |
“domestic belongings” means belongings of the employee or of members | 10 |
of the employee’s family or household, and | |
“transportation” includes— | |
(a) packing and unpacking belongings, | |
(b) temporarily storing them, where there is not a direct move from | |
the former to the new residence, | 15 |
(c) detaching domestic fittings from the former residence, where | |
they are to be taken to the new residence, and | |
(d) attaching domestic fittings to the new residence and adapting | |
them, where they are brought from the former residence. | |
281 Travelling and subsistence | 20 |
(1) The following benefits are within this section— | |
(a) subsistence and facilities for travel provided for the employee and | |
members of the employee’s family or household for temporary visits to | |
the new area for purposes connected with the change of residence, | |
(b) any other subsistence provided for the employee, | 25 |
(c) facilities provided for the employee for travel between the employee’s | |
former residence and— | |
(i) the place where the employee’s new duties are normally | |
performed, or | |
(ii) the new place where the duties of the employee’s employment | 30 |
are normally performed, or | |
(iii) temporary living accommodation of the employee, | |
(d) where the employment change is within section 273(2)(b) or (c) (change | |
of duties or place of performance), facilities provided for the employee | |
for travel before the change between the employee’s new residence | 35 |
and— | |
(i) the place where the employee normally performs the duties of | |
the employment before the change, or | |
(ii) temporary living accommodation of the employee, | |
(e) facilities provided for the employee and members of the employee’s | 40 |
family or household for travel from the employee’s former residence to | |
the employee’s new residence in connection with the change of | |
residence, | |
(f) subsistence provided for a relevant child while the child stays in | |
education-linked living accommodation, | 45 |
(g) facilities provided for a relevant child for travel between education- | |
linked living accommodation and the employee’s accommodation. | |
| |
| |
|
| |
| |
(2) For the purposes of this section, “education-linked living accommodation”, in | |
relation to a relevant child, means living accommodation where the child stays | |
for the purpose of securing continuity in education, being— | |
(a) accommodation in the new area where the child stays before the | |
employee’s change of residence, | 5 |
(b) accommodation in the former area where the child stays after that | |
change, | |
(c) accommodation in the new area where the child stays while the | |
employee is living in temporary living accommodation in the former | |
area, or | 10 |
(d) accommodation in the former area where the child stays while the | |
employee is living in temporary living accommodation in the new area. | |
(3) For the purposes of subsection (1)(g) “the employee’s accommodation”, in | |
relation to travel to or from education-linked accommodation, means— | |
(a) if that accommodation is within subsection (2)(a), the employee’s | 15 |
former residence, | |
(b) if that accommodation is within subsection (2)(b), the employee’s new | |
residence, and | |
(c) if that accommodation is within subsection (2)(c) or (d), the employee’s | |
temporary accommodation. | 20 |
(4) The cost of providing subsistence or travel of a kind described in subsection (1) | |
is an expense within this section. | |
(5) Subsections (1) and (4) are subject to section 282 (exclusion from this section of | |
benefits or expenses where deduction allowed), and subsection (1) is also | |
subject to section 283 (exclusion from this section of taxable car and van | 25 |
facilities). | |
(6) In this section— | |
“new duties” means— | |
(a) if the employment change is within section 273(2)(a) (change of | |
employer), the duties of the employee’s new employment, and | 30 |
(b) if the employment change is within section 273(2)(b) (change of | |
duties), the new duties of the employment, | |
“former area” means the area round or near the former residence of the | |
employee, | |
“new area” means— | 35 |
(a) if the employment change is within section 273(2)(a) or (b) | |
(change of employer or duties), the area round or near the place | |
where the employee’s new duties normally are or are to be | |
performed, and | |
(b) if the employment change is within section 273(2)(c) (change of | 40 |
place of performance), the area round or near the new place | |
where the duties of the employee’s employment normally are | |
or are to be performed, | |
“relevant child” means a person who is a member of the employee’s | |
family or household and is aged under 19 at the beginning of the tax | 45 |
year in which the employment change occurs, and | |
“subsistence” means food, drink and temporary living accommodation. | |
| |
| |
|
