Frequently Asked Questions
This page contains answers to questions related to relocating and expenses claimed under the Relocation Assistance Scheme. For more information, visit our Relocation Assistance Scheme page.
A successful applicant to a post paid on grades E and above who lives more than an hour away from their University work location (as notified in their letter of appointment) may be offered assistance with their relocation to an address significantly closer to their University work location. If relocation assistance is offered to you, this will be stated in your letter of appointment.
Staff appointed to Marie Curie Fellowships are not entitled to relocation under the University's relocation assistance scheme since the Marie Curie Mobility Allowance includes provision for relocation.
Staff taking up an offer of relocation assistance will normally be expected to move to an address that is within 30 miles and 45 minutes commuting time of their University work location. Exceptions to this must be agreed in advance (in writing) with the College Dean/Head of Service and the Director of Human Resources.
Travelling and removal costs will include your cohabitant partner and your unmarried dependant children under the age of sixteen or in full-time education at the time of appointment.
Expenses and benefits which qualify for exemption can be grouped into the following categories:
Disposal or intended disposal of old residence
- legal fees or services connected with the disposal
- legal fees or services connected with the redemption of a loan relating to the property. A loan relates to a property if it was raised to acquire the property, or if it was secured on the property
- penalties for redeeming a loan relating to the property
- estate agent’s or auctioneer’s fees or services
- advertising
- disconnection of electricity, gas, water or phone services
- if the property is left empty awaiting disposal
- any rent paid for the period when the property is empty
- insurance for the period
- maintenance of the property during the period
- preserving the security of the property during the period
The Council Tax for the period is not allowable.
Acquisition or intended acquisition of new residence
Acquisition covers both the buying of a new residence and the acquisition of a tenancy or other interest.
- legal expenses and services connected with the acquisition
- legal expenses and services connected with any loan raised to acquire (the interest in) the property
- procurement or arrangement fees connected with such a loan
- mortgage indemnity premiums
- survey or inspection of the property
- Land Registry fees in England and Wales
- fees payable to the Keeper of the Registers of Scotland
- fees payable to the Land Registry in Northern Ireland or to the Registry of Deeds for Northern Ireland
- Stamp Duty
- connection of electricity, gas, water and phone services
Transport of belongings
This covers the physical removal of domestic belongings from the old residence to the new, and the costs of insuring them in transit.
- packing and unpacking
- temporary storage if a direct move from the old residence to the new is not made
- taking down domestic fittings in the old residence if they’re to be taken to the new residence, and reattaching them on arrival there
Travel and subsistence
- preliminary visits to the new location
- travelling between the old home and the new work location
- travelling between the new home and the old work location (where the house move takes place before the job transfer)
- travelling between the old home and the temporary living accommodation
- travelling between the new home and the temporary living accommodation (where the house move takes place before the job transfer)
- travelling from the old home to the new home when the move takes place
Domestic goods
Domestic goods for the new residence (While the HMRC does not have a defined list for what can be classed as a “domestic good”, it does cover “white goods” - i.e. washing machine, fridge, freezer etc – and carpets and curtains where it is necessary to purchase new items to replace items used at the old home that are not suitable for use in the new home. HMRC give the following example: carpets and curtains that were the wrong size for the new home, or an electric cooker bought to replace a gas cooker where there is no gas supply in the new home.)
The following expenses would be excluded from the scheme:
- Work-related items (e.g. office or laboratory moves) Such costs should be discussed with your department, who may or may not be able to assist.
- Removal of a motor vehicle.
- Household cleaning.
- Cost of adding UK car insurance to an existing policy.
- Cost of purchasing a new mobile phone to use as a landline.
- The cost of new/replacement furniture (i.e bed, mattress, table, chairs etc.)
- The cost of new/replacement domestic items (i.e TV, microwave, hairdryer, iron, hoover etc.)
If you haven't received an email with your relocation cost code, you will need to reach out to the finance team within your faculty who will be able to provide you with this information.
Please find the email addresses listed below.
psfinanceteam@exeter.ac.uk (Professional Services)
Claims should be submitted via the University T1 System Expenses
Please see the T1 Relocation Expenses Crib Sheet for help with submitting your relocation expenses.
To meet HM Revenue & Customs regulations, which allow the payment of relocation expenses without taxation being incurred, all claims for payment must be accompanied by proof of expenditure (ie receipt).
Taxable relocation i.e., the amount over the HMRC tax free element of £8k and any relocation reclaimed outside of the tax free period should be claimed by completing the taxable relocation form and submitting to the pay and benefits team for processing Taxable Expenses Form
Claims for relocation assistance are subject to the principles and procedures of the University Expenses policy. It is important that you read this BEFORE making any claims.
You should also read the Frequently Asked Questions which provide more information on what expenditure can be reimbursed.
No, you cannot claim for your relocation expenses until after you have started with the University. Claims should be submitted via the University T1 System Expenses
The employee can have eligible travel and subsistence for:
- preliminary visits to the new location;
- travelling between the old home and the new work location;
- travelling between the new home and the old work location (where the house move takes place before the job transfer);
- temporary living accommodation
- travelling between the old home and the temporary living accommodation;
- travelling between the new home and the temporary living accommodation (where the house move takes place before the job transfer);
- travelling from the old home to the new home when the move takes place.
In exceptional circumstances, the Director of Human Resources (with the support of your faculty Pro-Vice-Chancellor/Head of Service) may agree that relocation expenses can be claimed outside of the HMRC time period. However the relocation becomes taxable rather than tax-free.
In these instances, taxable relocation should be claimed by completing and submitting a taxable expenses form to the Pay and Benefits team Taxable Expenses Form
Visa reimbursement is available through the Visa Reimbursement Scheme and should not be claimed under relocation. If you are eligible for the visa reimbursement scheme, this will be in addition to your relocation allowance. Further information can be found on our Visa Reimbursement Scheme pages.
You cannot claim for replacement goods if you are only replacing them because they are too expensive to ship. Replacement goods that you choose not to bring to the UK because they are not suitable or do not work in the UK (TV – different voltage, domestic appliances etc.) can be claimed for.
Yes, you can claim for this because the hotel/rented property represents temporary living accommodation. Temporary accommodation is only allowable if your intention is to move to a permanent residence and you are actively looking.
If the employer provides temporary living accommodation in a hotel or similar and the relocation meets with the four sets of qualifying conditions, it is still tax exempt but the information must be reported to the HMRC on a P11D.
If the relocation does not meet the qualifying conditions, it becomes a taxable benefit and again must be reported to the HMRC on a P11D
The value we use is the cost to us of providing the benefit. These details must be provided to the Employee Services Team Leader by the 5th April every year.
Yes, as long your total claim is not more than you are allowed. Please note, quarantine costs cannot be claimed under relocation.
If your new appointment includes an offer of relocation assistance, you will be eligible to claim tax-free relocation expenses because you have a completely new job/new contract. If the only change is that your original job has been made permanent, you cannot claim for relocation.
Yes, this can be included in your relocation claim.
There would be a private element in this package namely the cost of the return journey but as agreed with the HMRC as the main intention of the ticket is to fly you here, yes this can be claimed under relocation.
Yes but the claim must come from within your relocation allowance. To minimise costs, most new employees will move their books from their old workplace using their own transport to their old home so that they can be moved with their furniture etc in a single transaction. They then move them from their new home to their new workplace using their own transport. You cannot claim any expenses for moving your books from workplace to home and vice-versa as this falls outside the HMRC regulations.
Deposits cannot be claimed under relocation as they are reimbursed when the property is vacated.