Relocation Expenses Policy201111761837 by dfsiopmhy6


									                        Gloucestershire Hospitals NHS Foundation Trust

                                    Relocation Expenses Policy

1.0   Principles

      The Trust will provide assistance with relocation expenses for new employees taking up
      certain posts, where it is necessary for the new employee to move home.

      The actual costs involved in relocation may vary considerably from person to person
      depending upon such factors as geographic location. The policy specified below will normally
      apply but may be varied to meet relevant individual circumstances.

      All reasonable expenses, as defined below, will be covered in relocating to a broadly
      comparable style/type of property. The Trust will not cover additional costs of ‘trading up’ to
      a better type/style of accommodation. The Trust reserves the right to carry out a professional
      valuation of either the present property or the property being purchased to ensure that the
      price(s) is (are) correct in relation to prevailing market conditions.

      In order to control costs, the Trust has determined overall limits to the expenses payable.
      These limits take into account the tax position for relocation expenses.

2.0   Eligibility

      Certain posts will automatically be eligible for relocation expenses. These will include:

                    •   Consultants
                    •   Trust and Career Grade Doctors
                    •   Junior Doctors in training*
                    •   Executive Directors and their designated deputies
                    •   General nursing and midwifery staff at Band 6 and above
                    •   AHPs at Band 6 and above
                    •   Other posts at an equivalent level to those listed above

               *Junior Doctors in training are covered by the Relocation Expense Policy as
               supplied by the South West Deanery, not this policy. PRHOs are generally excluded
               with some exceptions. Copies of the Deanery Policy are available from the Medical
               Staffing Department at Cheltenham General Hospital.

      Other posts may be included at the discretion of the HR Department, based on the local or
      national recruitment and retention position. In some circumstances it may be appropriate to
      offer a smaller entitlement. Managers must agree this with the HR Department prior to
      making an offer of relocation expenses.

      No relocation expenses will be payable to an employee (other than a junior doctor) taking up
      post on a temporary contract for a year or less. For temporary contracts between one and
      two years, limited expenses may be payable at the discretion of HR Department. Temporary
      posts for more than two years will be treated as permanent posts.

      The Trust will determine whether it is necessary for an employee to move home in order to
      take up a new post. The need to move will normally apply to those whose current home is
      over 25 miles by road from their future base (or further than the maximum stipulated for on
      call purposes where appropriate). Individual circumstances will be taken into account.

      The Trust will normally require an employee to relocate to within 20 miles distance by road of
      your new base, or to within the stipulated distances for on-call purposes, and the move
      should normally reduce the distance from home to base by at least 50%. However, individual
      circumstance will be taken into account.
3.0   Limits to Expenses

      In all cases, there will be an overall limit to the relocation expenses paid by the Trust, as
      detailed below. Employees may apply for relocation expense to a maximum value of

      The expenses will be broken down into the categories detailed below and in section 4.0. If,
      for example, an employee is not selling a property but moving from rented accommodation
      and purchasing a property, they will not be entitled to claim sale expenses, therefore
      reducing their total entitlement to £7,500.

      As a guide, the expenses claimable will typically be broken down as follows:

                  •   Sale Expenses                     up to £2,500
                  •   Purchase Expenses                 up to £4,500
                  •   Temporary Expenses                up to £2,000
                  •   Miscellaneous Expenses            up to £1,000
                      * Purchase Expenses may include an element of Stamp Duty

4.0   Expenses Covered

      The expenses covered in the four categories as outlined above are as detailed below. All
      expenses must be vouched with original (i.e. not photocopied) receipts supplied.

               Sale Expenses                        Legal costs
                                                    Estate Agents Fees
                                                    Legal costs of an abortive sale

               Purchase Expenses                    Legal costs
                                                    Stamp Duty (or an element thereof)
                                                    Costs of an abortive purchase
                                                    Removal expenses and storage

               Temporary Expenses                   Travel home at weekends
                                                    Temporary rented accommodation
                                                    Cost of a Tenancy Agreement
                                                    Continuing commitments for the old home, if
                                                    two homes are owned concurrently

               Miscellaneous Expenses               Other expenses associated with relocation,
                                                    which may include:
                                                    Preliminary visits
                                                    Expenses during the search for
                                                    Carpets and curtains
5.0   Temporary Accommodation

      In some cases, new employees may wish to rent accommodation locally until they get to
      know the area better, decide where they wish to live and are able to find a suitable property.
      The cost of such temporary rented accommodation will only be considered where the
      member of staff has continuing property commitments in the previous location, e.g. rent or
      mortgage costs.

6.0   Alternative to Relocation

      Where there is no on call commitment, a new employee who would otherwise qualify for
      relocation expenses, and whose current home is between 25 and 40 miles by road from the
      new base, may choose not to move home and to receive instead expenses up to the
      Miscellaneous Total of £1,000 in respect of their travel. Employees who wish to claim in this
      way must still complete form RE1 attached, and then submit monthly travel expense claims
      clearly headed “Travel in lieu of removal expenses”, which must be authorised by their line
      manager. Normally, once an employee has elected to claim travel as an alternative to
      relocation, they may not elect at a later date to claim relocation expenses should they
      subsequently move house. Travel in lieu of relocation expenses is usually subject to tax and
      National Insurance deductions.

7.0   Time Limit

      It is expected that employees who are eligible to claim expenses should submit the initial
      request to claim (form RE1) to their HR Department as early as possible following
      commencement. It is expected that relocation should normally be completed within a
      maximum of 12 months from taking up post. This may be extended in exceptional

8.0   Repayment

      By applying for expenses employees are signing an undertaking to agree to repay relocation
      expenses if they should leave the employment of the Trust within 2 years of the final
      payment of relocation expenses.

9.0   Other Assistance with Relocation

      The employee must declare to the Trust any other source of assistance with relocation
      expenses, for example from a partner’s employer.

      Where both partners are relocating, it will be possible for both to claim expenses under the
      terms of this policy. However, it will not be acceptable for both partners to claim
      reimbursement for the same items.

10.0 Paid Leave

      Up to 3 days, depending upon location and circumstances, special paid leave to move home
      may be granted, with the prior agreement of the employee’s manager.

11.0 Tax Considerations

      Relocation expenses are currently tax free up to £8,000. Any expenses paid above this will
      be notified to the Inland Revenue at the end of the financial year on a P11(D) Form.
      Employees may wish to check tax implications with their tax office.

Neil Savage
Assistant Director of HR
December 2005
                                                                                       Form RE1



Please complete this form shortly after your appointment in order to register your application for
relocation expenses. If approved, you will then need to make claims using the form RE2 as
attached to the policy. When completing this application, please ensure that you answer all
questions, referring to the Relocation Expense Policy if necessary.

Personal Details

Surname                                                Other Names

Present Address

Details of your new Post

Post appointed to

Grade                                                  Basic starting salary £

Work Base                                              Hours per week

Fixed term contract?         YES        NO             If yes, duration

Does the post involve on-call duties?        YES       NO

Date of commencement

Property for sale

Address of property for sale (if different to above)

Approximate distance by road from new work base                   miles

Is this property advertised for sale?              YES      NO

Is this property jointly owned (with anyone other than your spouse/partner)?           YES   NO

If so, please give details

Do you intend to purchase a new property in the Gloucestershire area             YES    NO

If no, do you wish to claim a miscellaneous expenses grant as an alternative
to relocation expenses?                                                      YES       NO
Property for purchase

Address of property for purchase (if known):

Approximate distance by road from new work base:                    miles

Date of move (if known)

Details of any other assistance with relocation expenses (e.g. from partner’s employer)


I hereby declare that the relocation expenses and allowances are in accordance with the Relocation
Expenses Policy and I make application for assistance towards relocation expenses actually and
necessarily incurred by me in connection with my new appointment and certify that the information
given by me in this application is correct in all details. I further declare and certify that the expenses
incurred are not recoverable in full or in part from any other source; and that I agree in accordance with
the said policy that I undertake to refund to the Trust, by cash payment and / or deduction from salary,
the whole or part of the expenses paid, if I leave the service of the Trust within two years of the final
payment date of relocation expenses. I acknowledge having received a copy of the Gloucestershire
Hospitals NHS Foundation Trust’s Relocation Expenses Policy.

Claimant’s signature                                                Date


I certify that to the best of my knowledge this application is in accordance with Gloucestershire
Hospitals NHS Foundation Trust’s Relocation Expenses Policy.

Signature                                                           Date
               (Line Manager)


Signature                                                           Date
               (HR representative)
                                                                                            Form RE2

                                  RELOCATION EXPENSES CLAIM

This form should be used to claim relocation expenses for which you have already applied on an
'Application for Assistance with Relocation Expenses’ form RE1, and to notify any changes since that
application was made. It is acknowledged that you may need to make several claims – please
complete this form each time you wish to claim.

Please refer to the Trust’s Relocation Expenses Policy, and attach supporting receipts where
applicable. Please submit the completed form to your line manager, who will certify it and pass it on to
your HR representative.

 Category                                                           Total              Finance Dept

 1 Sale Expenses (£2,500 limit)

 2 Purchase Expenses (£4,500 limit)

 3 Temporary Expenses (£2,000 limit)

 4 Miscellaneous Expenses (£1,000 limit)

 Total Entitlement

 Total of Previous Claims

 Total to be paid
Any change to present address:

Any change to property sale arrangements:

Any change to details of property for purchase:

Address of property for purchase:

Approx distance by road from new work base                            miles

Date of removal (if known):

Details of any other assistance with relocation expenses (e.g. from partner’s employer)


I hereby declare that the information given by me in this claim is full and correct in all details, and
that the relocation expenses claimed are in accordance with Gloucestershire Hospitals NHS
Foundation Trust’s Relocation Expenses Policy.

Claimants signature                                                  Date



I certify that to the best of my knowledge and belief this claim and the amount claimed therein are
genuine and accurate, and are in accordance with Gloucestershire Hospitals NHS Foundation Trust’s
Relocation Expenses Policy, and I certify for payment to be made accordingly.

Signature                                            Line Manager             Date

Signature                                            HR Representative        Date

 FINANCEDEPARTMENT USE                               TO BE CHARGED TO:

                                                     (HR TO CODE)

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