ºù«Ӱҵ

1. Introduction

ºù«Ӱҵ aims to recruit the very best people in support of its strategic objectives, and recognises that some individuals may need to relocate permanently in order to take up employment at the University. The University is committed to reimbursing reasonable levels of expenditure to new employees who need to relocate to take up their role.

This policy outlines the circumstances in which financial  support is provided and the level of support available, to ensure  that national and international geographical mobility is not a barrier to employment of the very best candidates at the University.

2. Eligibility 

To be eligible for relocation support, new appointees must meet the criteria outlined below:

• Only costs incurred on, or after the date of the written offer of employment can be claimed.
• Be appointed to a permanent contract at Grade 7 or above.
• The appointee must change their main residence as a result of taking up the post at the University.
• The appointee’s existing main residence must normally be more than a  25 miles radius of the new place of work. The employee’s new main residence must be within a  25 miles radius of the new place of work.  The new residence must become the appointee’s main residence.  Any exceptions to this must be agreed by both the relevant UEB member and the Human Resources Director.
• All eligibility criteria set by HMRC in relation to relocation expenses must be met.
• The costs must be incurred within the time limits set by HMRC (the costs must be paid before the end of the tax year that’s after the one in which the employee started their job). The tax year runs from 6 to 5 April.

3. Exclusions

• Marie Curie fellowships, KTP Associates, other externally funded roles/roles not on University terms and conditions.
• If two colleagues/cohabiting couples residing in the same main residence are both appointed to roles and are relocating to take up these roles in the same main residence, then the University will only reimburse one set of costs.
• Immigration Health Surcharge costs: These may be reimbursed via the Visa Reimbursement Scheme (see Visa Reimbursements below).
• The reimbursement of relocation costs is intended to support the recruitment of new University employees and therefore precludes existing employees transferring to a new post within the University, or staff who have been promoted, from making claims for relocation costs. 

4. Entitlements

Eligibility for a contribution towards the reasonable costs associated with relocation has been determined by the University as follows:

The University’s contribution to relocation costs is the same for full-time and part-time posts. 

For staff taking up an appointment at Professorial or Professorial equivalent level, the University’s contribution to relocation costs will be discussed on an individual basis.  Any relocation costs in excess of the entitlements in the table above should be discussed and agreed with the relevant University Executive Board member and authorised by the Human Resources Director.  Any relocation costs in excess of £8,000 will be a taxable benefit, subject to tax and NI.  However, individual entitlements would not typically exceed this amount.

5. Claimable expenses

Allowable costs are tax-free. These may be reimbursed under the University’s relocation policy, up to the agreed level of contribution, and may not include all categories of costs that might qualify under HMRC rules. 

It should be noted that the  University does not reimburse all categories of expenditure that would qualify for tax relief under HMRC guidance and its policy is to make a contribution towards relocation costs. This contribution may not therefore meet the full cost of relocation.  

Original itemised receipts in the employee’s name (credit/debit card receipts alone cannot be accepted) are required to support your claim. It is not possible to pay  your claim without the original documents. You are advised to retain copies for future  personal reference. 

The University will reimburse the following categories of expenditure: 

5.1 Personal travel to take up your post 

Travel costs for the new staff member, their cohabiting partner and unmarried dependent children under the age of eighteen, or who are in full time education, or other approved full-time training at the time of the appointment.  

The University will reimburse the cost of a single journey to or within the UK as detailed below: 

5.2 Removal costs 

The University will reimburse the cost of: 

• Moving normal household effects within the UK.
• Moving normal household effects to the UK, normally via surface freight.
• Temporary storage of domestic belongings for up to six months.
• Insurance of domestic belongings during transit and in storage. 

5.3 Temporary and guest accommodation 

If you are joining the University for a very short period, or are relocating to ºù«Ӱҵ and need a base whilst you are looking for somewhere permanent to live, the University of ºù«Ӱҵ may be able to offer you temporary accommodation in the following locations:

• Jonas Hotel - flexible, hybrid accommodation containing en-suite rooms and communal kitchen/dining facilities.
• Halifax Hall - a boutique hotel containing en-suite rooms and bar/restaurant. 

If a rented property is to be the permanent new home then the rent will not qualify as the cost of relocation and will not be reimbursed.

5.4 Long term and permanent accommodation  

The University will reimburse temporary accommodation costs for normally up to one month.  Contact relocationexpenses@sheffield.ac.uk for further information.

The University keeps up-to-date lists to help staff find private rental properties locally; please see for more information. The staff listings are password protected and you can log in through MUSE. You can email the Smart Move team if you don’t yet have a University of ºù«Ӱҵ MUSE account or are having difficulty finding something to meet your requirements.

Where University accommodation is not available to meet the needs of employees relocating to ºù«Ӱҵ, the University will reimburse one of the following temporary accommodation costs:  

• Temporary accommodation before moving into a permanent home.
• Hotel accommodation on initial arrival in the UK from overseas.
• Rent payable on temporary accommodation and detailed within a formal lease agreement. 

 5.5 Sale and purchase costs of property 

The cost of the sale and purchase of the sole or main residence including: 

• Solicitors fees in respect of the sale and purchase.
• Search, survey and property enquiry fees.
• Estate agents’ buying and selling fees, including the costs of advertisement.
• Valuation fees.
• Land registry fees.
• Stamp duty.

6. Expenses not included

The  following are examples of categories of expenditure that University will NOT reimburse (for full details of what will and will not be reimbursed, please contact the Travel and Business Expenses Team. Email: relocationexpenses@sheffield.ac.uk 

6.1 Removal costs 

• The separate removal of individual items, for example a piano.
• The removal of motor vehicles, livestock or domestic animals.
• The separate removal of work related equipment e.g. laboratory items, files and cabinets, books or computers other than those owned personally (the staff member should seek financial assistance from their school/department for reimbursement towards work related costs). 

6.2 Property costs 

• The payment of mortgage or housing subsidies if the employee moves to an area of higher housing cost.
• The interest payments on the mortgage of the employee’s existing home.
• The cost of disconnection and reconnection of utility services.
• The redirection of mail.
• The mortgage arrangement fees.
• Council tax charges whilst properties are empty.
• The cost of any home improvements, furniture or domestic goods.
• Cleaning of previous property or fees related to early mortgage settlements or rental agreements.

6.3 Personal costs 

• The costs incurred in obtaining visas and passports are not covered by this policy. See details of the  Visa Reimbursement Scheme below.
• The compensation for losses incurred on sale of property or personal belongings.

7. Procedure for making a claim

Once in receipt of the offer letter new employees should contact the Travel and Business Expenses Team (email: relocationexpenses@sheffield.ac.uk) for advice. The Travel and Business Expenses Team will: 

• Confirm the time limits within which costs should be incurred and claims made for reimbursement.
• Discuss any unusual circumstances particular to the employee and provide advice on how this may affect an employee’s claim.
• Ensure the employee is clear as to the documentation required to support any claim for reimbursement, e.g. the retention of all relevant quotes and receipts for costs incurred. 

Should your circumstances change during the relocation process you must inform the Travel and Business Expenses Team at the earliest opportunity so they can advise on any potential impact upon the claim. 

Claims for reimbursement must be made using the University’s expenses system and on the  appropriate accompanied by original receipts, invoices and supporting documentation. Original receipts in the employee’s name (credit/debit card receipts cannot be accepted) are required to support your claim. 

7.1 Engaging third party suppliers or contractors 

The University will not normally pay contractors directly, or in advance of service delivery. Employees are expected to meet costs themselves and be reimbursed on submission of a claim. Where a staff member engages the services of a third party (e.g. a removal  company), the University must be provided with at least two quotations with the expectation that, following the value for money principle, the University will  normally agree to pay the lowest suitable quotation. 

8. Relocation from overseas 

If you are relocating from overseas there are additional considerations which may influence the level of tax relief available on reimbursed costs of relocation. In these circumstances, please contact the Travel and Business Expenses Team before incurring any costs. 

8.1 Visas reimbursement

In light of the additional expenses likely to be incurred by individuals relocating from outside the UK, the University will reimburse the visa application cost for the main applicant for the following: 

1. Skilled Worker extension applications.
2. Skilled Worker visa (when required to take up appointment at the University of ºù«Ӱҵ).
3. Global Talent visa applications (when required to take up an appointment at the University of ºù«Ӱҵ).
4. Immigration Health Surcharge (IHS) for the main application of a Global Talent or Skilled Worker visa.  For the Global Talent visa, the University will reimburse the IHS applicable for the duration of the main applicant's contract.
5. Indefinite Leave to Remain (ILR) visa applications for existing Tier 2, Skilled Worker or Global Talent visa holders who are required to apply for ILR to continue to work for the University for at least 6 months.

All other visa costs including the priority/premium service and biometric enrolment fees are excluded. Visa costs for dependents are also not included.  

The University also provides an interest-free loan scheme to help reduce the financial impact of Global Talent, Skilled Worker and ILR (for existing Tier 2/Skilled Worker/Global Talent holders) visa application costs that are not covered by the reimbursement scheme. The loan can be used to help spread the impact of visa application costs for dependents and the Immigration Health Surcharge.

Further details on the Visa reimbursement and visa loan schemes

9. Time limit

The time limits to claim tax relief associated with the reimbursement relocation costs are determined  by HMRC. Costs must be incurred, and a claim for reimbursement made, prior to the end of the tax year that follows the one in which the appointment was made. (the tax year runs from the 6 April in one year until the 5 April in the following year). For example, for an appointment made in March 2025, the completed claim for reimbursement must  be submitted, and payment made within the 2025 - 2026 tax year and no later than the 5 April 2026.

If an employee believes it is unlikely that the purchase of a new home and relocation to it will take place within the time period available, based on the start date of their contract, they should contact the Travel and Business Expenses Team. In certain very limited circumstances, such as school age children taking exams, HMRC may consider a request to extend the time limit. To seek an extension, please contact the Travel and Business Expenses Team as soon as possible

10. Repayment if leaving the University

Where an employee who has made a claim for relocation or visa costs leaves the University within the first three years of employment they are required to contact the Human Resources to arrange reimbursement to the University of the relevant proportion of relocation costs  they have claimed, as follows: