Is this correct - within 24 months?

[FinallyMovingHouse]

Hi all. My DH found a new job and started in Sept 2022, with one of the benefits of the job being that they would pay moving expenses (within the UK) from current house to new house. We've only sold our house recently unfortunately and have now found a house to move to, but I seem to remember in the dim and distant recesses of my brain, that we have to claim the moving expenses against a moving company invoice within 2 years of moving, or it's taxed.

Is this correct?
If so, does anyone know if we'd be able to ask a removals company to raise an invoice dated in August and pay them in August, to then be credited for use after Aug or is this out and out tax avoidance?

The company he works for should have a relocation package & the terms & conditions should be in writing

It should specify how much they will refund & what for
He will need to provide receipts

There is a time limit

Thanks Suntan. It's not a thing that the company do regularly and it was only offered to my DH as he's very senior in the company and they wanted him to join them. No package, nothing in writing, past a 'we will pay for your reasonable moving expenses' up to a certain £thousands.

It's more the 24 months aspect and whether HMRC would accept a receipt written in that way (i.e. almost as a credit note). I can't imagine that we'd move much before Xmas, as we've only just had offers accepted at either end.

I don't think there is a HMRC time limit based on when the job starts, because relocation can be paid at any time eg if my company wanted me to move location now having already worked there 5 years. I would ask their HR for advice however.

HMRC guidance on this: https://www.gov.uk/expenses-and-benefits-relocation/whats-exempt

Actually have a look here, looks like the deadline is within the tax year after when the move took place.

www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim03104

Badger and Unagi - thanks so much for the link. This means that as long as we've moved and paid within the tax yr up to 04 April 2025, we can claim back the expenses as 'qualifying costs' and not pay tax/NI on them. So much better news than a flat 24 months!!

Thanks all for your help.

If your DH started Sept 2022 I think the timing only takes you to 5 April 2024 as the end of the tax year after he started?

Badger - shit, I think you're right. P11D time it is then - gah.

Thanks x