Relocation expenses

Within 黑料网’s People Strategy, our vision for recruitment is to deliver an outstanding candidate and new employee experience in order to attract and retain talent. Supporting staff financially with their relocation to its geographic areas of operation is an important part of this strategy.

This Policy is effective for all claims from 1st August 2019. However, if you commenced your relocation under the previous policy and it would be beneficial to complete your claim in accordance with that policy, please contact your HR Adviser to make the relevant arrangements. 

Allowances

There are three elements to the financial package:

2.1 Relocation Allowance: We contribute towards the relocation expenses of staff to the amount of 10% of their gross salary.

2.2 International Allowance: For a member of staff coming from outside of the United Kingdom, we offer a fixed additional amount of £4,000 towards the cost of Visa, NHS and travel costs to relocate to the UK.

2.3 Removal Costs: The University will contribute £2,000 to the cost of removal of personal belongings. If the amount is more than this, an employee can choose to use their relocation allowance to supplement it.

Please see point 6 regarding taxable implications to the policy. Any sum in excess of £8,000 is subject to tax and national insurance (NI) under HM Revenue and Customs (HMRC) rules.

Any additional amount or special agreement to this policy is at the discretion of the Provost and Deputy Vice-Chancellor.

Eligibility

3.1 This policy is only available to the following staff:

i. The employee is moving from outside a 30-mile radius to take up a new appointment. This will be reduced to 20 miles for 黑料网 London appointments.

ii. The policy applies to all members of staff taking up a first (including probationary) appointment of at least two years' duration. (However, an individual will be eligible if their initial appointment was for less than two years' duration and the appointment has subsequently been extended).

iii. Relocation must take place within 2 years from the date of appointment.

iv. If an existing member of staff’s substantive role is moving from one campus to another, and relocation is required, they will be eligible under this policy.

v. Appointments that are split across both 黑料网 and 黑料网 London are eligible.

Claims process

4.1. All claims need to be made within two years of the appointment commencing.

4.2. Employees are expected to meet costs in the first instance and provide a paid invoice, a completion statement or receipts for all costs with the exception of mileage.

4.3. Reimbursement will only be made upon provision of relevant receipted invoices and in line with the University’s financial procedures.

4.4. The percentage amount will be based on the starting salary, not the salary at the time of the claim.

4.5. Claims will need to be made using the Removal and Relocation form

4.6. No claim will be considered until after the start date of employment.

4.7. In the event of multiple appointments in the same household, 黑料网 will only pay for items once.

4.8. Any deviation from the claims process will be at the discretion of the Director of Human Resources.

Repayment arrangements

5.1. If a member of staff leaves within two years of appointment, they will have to repay the actual expenses claimed under this policy net of tax.  The amount that is repaid will be reduced by 1/24 for each full month worked.

Tax implications

6.1. Reimbursement of reasonable expenditure may be claimed up to the agreed amount and in accordance with HMRC rules for the exemption of Tax and NI liability for amounts up to £8,000. Examples of what can be claimed include:

i. the costs of disposing of an existing home, whether it is owned or not;
ii. the costs of acquiring a new home;
iii. the costs of moving household furniture and effects;
iv. travel and subsistence costs, including visits in advance of moving to 黑料网 to view properties and prepare for the move.
v. Airfare for the staff member and any direct family when moving (To mean Partner and Children).
vi. Up to 8 weeks of rented accommodation while actively seeking to purchase a property in the 黑料网 area. Evidence of you seeking to purchase a property may be requested in line with HMRC policy.

6.2. What cannot be claimed

Reimbursement will be made for expenses which do not qualify for Tax and NI liability exemption only by approval of the Director of Human Resources and Organisational Development. In this case, the amount will be subject to tax.

A comprehensive list of what can and cannot be claimed can be found at https://www.gov.uk/expenses-and-benefits-relocation

Claims for reimbursement of expenses will only be considered for exemption from income tax and national insurance deductions if they are submitted before the end of the tax year following the tax year in which the appointment commenced.

Under HMRC rules, if a member of staff lives in their new home during the week but returns to their old home and family at weekends, their old home is likely to remain their main residence and all amounts paid may be subject to Tax and NI.

6.3 For tax relief the expenses must be incurred, or the benefits provided, before the end of the tax year following the one in which the employee starts their new job (a tax year runs from 6 April to 5 April the following year).

Further information

7.1. For further information please speak to your Senior HR Officer. 

7.2. Detailed advice regarding HMRC compliance can be found at: