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Allowable Costs

All claims for relocation assistance must be supported by receipts.

Employees are expected to meet costs in the first instance and provide either a paid invoice, completion statement or receipt for all costs, with the exception of mileage claims when the relevant postcodes should be given.

Allowable costs

These include

  • estate agent and solicitor's fees for the sale of the old property
  • solicitor's fees for the purchase of the new property
  • stamp duty
  • mortgage fees
  • agency fees for rented accommodation
  • tenancy agreements
  • survey fees
  • land registry fees
  • connection of utilities fees
  • packing and unpacking of household goods
  • fare for employee and family to relocate to new home
  • removal of household goods (2 quotes required - reimbursement is on the basis of the lowest quote)
  • temporary storage of household goods where removal to new permanent accommodation cannot take place to coincide with the disposal of the old property
  • temporary commuting costs (at 25p per mile)where two properties are maintained (for a maximum period of 6 months) i.e. regular visits to the old home to visit family or maintain the home whilst seeking to sell, or temporarily travelling from the old home to the University whilst looking for accommodation.
  • if an employee is responsible for maintaining two homes, one in the old area and one near the University, then rental of temporary accommodation (for a maximum period of 6 months) may be reimbursed. Evidence of double payments will be required and the University reserves the right to make enquiries as necessary to verify arrangements
  • preliminary visit(s) (at 25p per mile) to search for accommodation etc
  • Initial visas, IHS and biometric cards can be reimbursed provided the following conditions are met:
    - the visa and IHS applications are made whilst you are outside the UK and either
    - you were not resident in the UK in either of the 2 tax years which ended before the tax year in which you come to the UK to work, or
    - you have not been in the UK for any reason, at any time, in the 2 years ending on the day immediately before you come to the UK to work
    (if you do not meet these requirements, you may be able to apply for an IHS loan).

  • Note: if your relocation costs exceed the relocation package, then you may also be able to apply under the Immigration Support Scheme (ISS) for assistance towards visa and IHS fees

Excluded costs

Costs which fall outside HMRC's tax-free concession will not be reimbursed. These include:

  • redirection of mail
  • council tax
  • insurance
  • refundable deposits
  • rent (except in the circumstance (as described above) where two properties are being temporarily maintained for a short overlap period)

The following costs are regarded as the responsibility of the employee and will also not be reimbursed:

  • transportation of pets to the new home
  • transporting immobile vehicles to the new home, including cars, motorcycles, boats, caravans etc
  • unusual items which would not normally be defined as "household goods" (Laboratory/office equipment held at a previous employer do not normally count towards personal domestic removal expenses and reimbursement of these costs is at the discretion of the Head of Department)
  • cleaning of the old property ready for sale or cleaning of the new property ready for habitation
  • Indefinite Leave to Remain

Expenses are not payable where a member of staff elects to "commute" from an existing address for an indefinite period.

For any items not included in the lists above, advice should be sought from the Head of Department, Expenses Manager or HR Adviser prior to making a commitment.