Please follow the removals flowchart, however, trainees can only claim purchase costs if they are selling a property to purchase a new property. House purchase costs will not be reimbursed to first time buyers or applicants whose existing property is not being sold.

Trainees who are buying their first property or are moving from one rental property to another can only claim the cost of removal of furniture and effects (up to a maximum of £500) and for expenses relating to a search for accommodation.   No other expenses will be reimbursed in these circumstances.

Where two trainees are moving together, the maximum tax-free allowance claimable under HMRC for one relocation is £8,000 (i.e. the HRMC allowance is per move not per trainee).