Qualifying Relocation Expense - Hotel Cost

Dear HMRC, I moved from one UK city to another UK city to start work at my current employer. My employer reimbursed me the hotel cost I paid for in the new city while I looked for a flat to rent. Is the cost of hotel a qualifying relocation expense? If so and if my employer reimbursed me less than 8000 pounds, then I do not have to report this reimbursement to HMRC and self assessment SA100? Thanks and regards, Alice

Hi,

No its not a qualifying relocation expense so you will include this as income and claim the same amount as expenses.

Thank you.