Editor's message: An employer may offer assistance with the costs of relocation when it recruits an employee who will need to move to take up the appointment, or as a result of business reorganisation - for example, if it wants some or all staff to move to a different place of work. Some relocation expenses qualify for tax relief up to specified limits.
Rachel Sharp, HR practice editor
Updated to include information about proposed changes to the tax treatment of legal expenses, introduced by the Finance Bill.
Definition from the XpertHR glossary.
Practical guidance on introducing a relocation assistance scheme, including which expenses qualify for tax relief.
A model agreement for an employee to repay relocation assistance if he or she leaves employment within a certain period.
A model policy on relocation assistance, which deals with eligibility, amount available, taxation, repayment of relocation assistance, house hunting, buying and selling property, rented to rented accommodation, rented to purchased accommodation, temporary accommodation, travel expenses and authorisation.
A model contract clause allowing employers to reclaim relocation expenses paid to an employee where an employee leaves within two years of relocation expenses being paid to him or her.
A model relocation clause for an offer letter when it is a requirement that an appointee move near to his or her place of work and the organisation is contributing to the cost of relocation.
HR and legal information and guidance relating to relocation allowances.