Expenses used for removal/relocation are exempt from income tax as per the relevant HMRC guidance, however excess mileage claims may be subject to tax. Trainees should clarify their personal position with their employer.  (Please see paragraph 15 of the Relocation Guidance Document for more information).

Further guidance is available on the HMRC website.

If you have any queries regarding tax please speak directly to your employer and/or HMRC as none of the team at Health Education England are qualified to provide advice on tax or national insurance contributions.