Chapter EIM03126
| Published date | 22 May 2014 |
| Record Number | EIM03126 |
| Court | HM Revenue & Customs |
| Issuer | HM Revenue & Customs |
If an employer makes a payment to an employee to compensate for the fact that the employee’s house has fallen in value, or to make up a shortfall where the house is sold for less than the bridging loan outstanding on it, there is no exemption.The payment is taxable in full. However see [## Part 4 Chapter 7 ITEPA 2003
If an employer makes a payment to an employee to compensate for the fact that the employee’s house has fallen in value, or to make up a shortfall where the house is sold for less than the bridging loan outstanding on it, there is no exemption.The payment is taxable in full. However see](https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim00750) for...
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