1. [Costs and benefits that exceed £8,000](https://library.croneri.co.uk/po-heading-id_qTIELesldEGnbFHzGCXVaA)
1.1. Tax via P11D in all cases
1.2. Class 1 NICs on cash reimbursement or meeting pecuniary liability
1.3. Class 1A NICs on benefits in kind
2. [Options for meeting the relocation costs](https://library.croneri.co.uk/po-heading-id_d_F7RCQR9UW8R9FNBd0HUQ)
2.1. Round sum cash payment to employee (a 'golden hello')
2.1.1. Non-qualifying
2.1.1.1. Least attractive option for employee
2.2. Grossed up round sum payment to employee (a grossed up 'golden hello')
2.2.1. Non-qualifying
2.2.1.1. Most expensive option for employer
2.3. Employer meets the tax liability via PSA
2.3.1. Attractive option for employee
2.3.2. Less expensive for employer than 'golden hello'
2.4. Reimbursement of actually incurred expenses
2.4.1. Qualifying expenses up to £8,000 exempt
3. Reasons for relocation
3.1. [Existing employment changes location](https://library.croneri.co.uk/po-heading-id_eW0J5MlIXUGIJ7GWNncyVA#po-heading-id_kId-ABwvjkCRehiUWGB4sw)
3.1.1. Up to £8,000 qualifying relocation expenses
3.2. [Individual takes up new employment in a different location](https://library.croneri.co.uk/po-heading-id_eW0J5MlIXUGIJ7GWNncyVA#po-heading-id_kId-ABwvjkCRehiUWGB4sw)
3.2.1. Up to £8,000 qualifying relocation expenses
3.3. [Employer moves locally](https://library.croneri.co.uk/po-heading-id_3OqetbJ_IESGI-i1C6ushw)
3.3.1. No relocation allowance available
4. [Qualifying expenses](https://library.croneri.co.uk/po-heading-id_dZx6RlIbfkyLVAghCPqnPQ)
4.1. Bridging loans
4.1.1. New mortgage before old home sold
4.2. Removal costs
4.2.1. Transportation of belogings
4.3. Replacement goods
4.3.1. Unable or unsuitable to be taken to new location
4.4. Reconaissance visits
4.4.1. Search for new home
4.5. Travel and subsistence
4.5.1. Short term whilst looking for new home
4.6. Cost of selling old home
4.6.1. Solicitor's fees
4.6.2. Estate agent's fees
4.7. Cost of buying new home
4.7.1. Solicitor's fees
4.7.2. Surveyor's fees
4.7.3. Stamp duty
5. [Non-qualifying costs](https://library.croneri.co.uk/po-heading-id_6FDzf3tVnkOyAb4kEuECkg)
5.1. Taxable in all cases
5.1.1. Cash expenses taxable via payroll
5.1.2. Benefits in kind reportable on P11D
5.2. NICs in all cases
5.2.1. Class 1 NICs on cash reimbursement or on meeting pecuniary liability
5.2.2. Class 1A NICs on benefits in kind