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Purpose of Scheme

To provide financial assistance (up to £8,000) with relocation costs for moves within the UK and from overseas.


The scheme is open to all newly appointed centrally funded staff (including all grades of assistant staff on central funds and centrally funded unestablished staff) appointed from 1 September 2003 on appointments for two years or more.

If you are not sure of your eligibility for this scheme, you must first seek clarification from the Human Resources Division.

Reimbursement is available for moves within the UK provided your previous residence is not within reasonable daily travelling distance and as a consequence of the move you are changing your main residence rather than acquiring a second home. (Where applicable, please note residency regulations for University officers.)

The scheme does not include staff transferring to a new post within the University nor does it include those who have been promoted (for example, from assistant staff to officer post).

Travelling and removal costs would normally include your cohabitant partner and your unmarried dependant children under the age of sixteen or in full-time education or other approved full-time training at the time of appointment.

You must claim reimbursement within HM Revenue and Customs time limits, see UK Taxation Implications paragraph.

Allowable Expenses

Financial assistance with relocation costs up to £8,000 in any one case is available.

Reimbursement of relocation costs to include:

  • Solicitors' fees in respect of sale and purchase
  • Search, survey and property enquiry fees
  • Mortgage arrangement/redemption fees
  • Estate agents' buying/selling fees or advertising costs
  • Removal costs (sea freight only for moves into the UK)
  • Travel costs to port of entry for moves into the UK (at economy class rates or equivalent)
  • Storage costs to a maximum period of 26 weeks
  • Stamp duty
  • Valuation fees
  • Conveyancing
  • Land registry fees
  • Registration fees
  • Excess baggage allowance

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 Institution, who may or may not be able to assist
  • Removal of motor vehicle, livestock or pets
  • The costs of disconnection/reconnection of electrical or other household appliances or any household cleaning
  • The costs incurred in the obtaining of visas/passports
  • Travelling costs from UK port of entry to new Cambridge residence or travelling costs from previous UK residence to new Cambridge residence

Repayment Conditions

The University would seek reimbursement in the event of an individual leaving employment earlier than expected, that is:

Departure during first year 100%
Departure during second year 66%
Departure during third year 33%

Removal and Travel Costs (UK and Overseas)

Moves within the UK

You should obtain three estimates from removal firms and submit these with your claim. You are responsible for expenses incurred when travelling to new Cambridge residence.

If you are relocating from Northern Ireland, you may claim reimbursement for a sea journey at tourist, car ferry or equivalent rate. You would then be responsible for travelling costs from port of entry to Cambridge residence.

Moves from outside the UK

The University has an arrangement with three international removers and shippers, to undertake the removal of household effects to Cambridge from overseas. Contact the Finance Division for details of these preferred suppliers at

At least three estimates from removal firms should be obtained (either from the three University’s preferred suppliers) or alternatively from removal firms of your choosing.

Once you have chosen the removal firm, you should accept the quotation and the terms and conditions.

You should pay the chosen removal firm direct for the packing, shipment and delivery of household effects to an address in Cambridge, or to store in the United Kingdom, including the associated insurance. You should then submit a detailed invoice with your claim form (PD36). You will be reimbursed for the allowable expenses and up to the maximum limit of £8,000. If this arrangement would be problematic, please contact the Finance Division.

You may seek reimbursement of one journey to the UK for you and dependent family (see Eligibility paragraph) to the port of entry only as outlined below:


Air travel At tourist or economy class rate
Sea travel At tourist, car ferry or equivalent rate
Rail travel At second class rate, including the cost of sleepers, from previous home to the point of embarkation

Car travel

Cost of petrol (not mileage allowance) from previous home to point of embarkation

The employee will be responsible for travelling expenses incurred from UK port of entry to new Cambridge residence.

UK Taxation Implications

From 6 April 1993, HM Revenue and Customs agreed to include as statutory tax-free concessions certain relocation expenses for persons subject to a financial limit of £8,000. See Notice IR134 or Relocation under the HMRC's Expenses and Benefits A–Z for further information.

To qualify for exemption, expenses and benefits must be eligible and must satisfy specified conditions. The qualifying expenses and benefits are listed under Allowable Expenses and on Form PD36. In accordance with HM Revenue and Customs rules, all expenses need to be evidenced by receipts or other documentation. Full details are set out in Schedule 11A of the Taxes Act 1988.

The conditions state that the employee must change their sole or main residence for reasons of starting the new employment provided their previous residence is not within reasonable daily travelling distance and their new residence is within a reasonable travelling distance. Note this does not require an employee to sell a former home, merely to change main residence

The expenses must be incurred or benefits provided before the end of the year of assessment following the one in which the employee starts the new appointment. It does not matter when the employee moves home. For example, if an employee was appointed during the tax year 2002/03 the expenses must be provided by end of tax year 2003/04. Failure to do so may result in loss of HM Revenue and Customs concessions.

Where an individual comes to the UK for employment their travelling costs and those of the spouse and family may be eligible for relief under Section 195 ICTA 1988. For further details see HM Revenue and Customs notice IR134. If eligible, these costs may be refunded tax-free, in addition to the £8,000 limit referred to above.

The University will report the total amount paid for relocation to the local Inspector of Taxes at the end of each tax year. If that total exceeds £8,000, the Inspector will seek payment of tax at the appropriate marginal rate on the excess. Any taxation liability over the concession limit or outside of the concessions will be the responsibility of the employee.

Claim Procedure

Reimbursement claims should be made using Form PD36 with receipted invoices and documents attached, and submitted to the Head of Institution or comparable authority. You are advised to retain copies for future reference.

The Head of Institution or comparable authority will then forward the claim to the Finance Division, at

The University will not pay contractors direct or pay in advance, unless the Director of Finance has approved a case for hardship.

Original receipted invoices and documents will be copied and returned to you. (You should retain receipted invoices and documents in case the Tax Inspector requires these.)

You will receive reimbursement against the allowable expenses and up to the maximum limit of expenditure either by cheque or through the payroll.