Section 273 — Income Tax (Earnings and Pensions) Act 2003: Conditions applicable to change of residence

Conditions applicable to change of residence 273 1 The conditions referred to in section 272(1)(a) and (3)(a) which apply to the change of the employee’s residence are conditions A to C.

2 Condition A is that the change of residence results from one of the following changes—

a the employee becoming employed, b an alteration of the duties of the employment, or c an alteration of the place where the employee is normally to perform those duties.

3 Condition B is that the change of residence is made wholly or mainly to allow the employee to reside within a reasonable daily travelling distance of the place where the employee normally performs or is normally to perform the duties of the employment after the employment change (see section 275).

4 Condition C is that the employee’s former residence is not within a reasonable daily travelling distance of that place.