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day.84 The exemption does not apply if the earnings come within section 22 or 26 (see foreign aspects). |
15A.5.1.1 Eligible Benefits and Expenses85 |
Eligible removal benefits and expenses are those made on: disposal of the old residence; acquisition of the new residence; abortive acquisition; transporting belongings; travelling and subsistence; and bridging loans, including a beneficial bridging loan.86 Also allowed are expenses incurred by the employee, as a result of the change of residence, on the purchase of domestic goods intended to replace goods used at the first residence but not suitable for use in the new one—subject to offset for sums received on the sale of the goods from the first home, which must be brought into account.87 |
15A.5.1.2 Reasonable and Connected |
The expenses must be reasonably incurred by the employee in connection with a change of sole or main residence.88 Therefore: (a) the change of residence must result from the employee becoming employed by an employer, or from an alteration in the employee’s duties (without a change of employer) or an alteration in the place at which those duties are carried out; (b) the change must be made wholly or mainly to allow the employee to have his residence within a reasonable daily travelling distance of the place where the duties are to be performed; and (c) the employee’s former home must not be within a reasonable daily travelling distance from the place |