Taxable visa or not

We have an employee (we're a University) who was here in the UK on a Tier 4 student visa for 3 years which ran out 30.01.2025. They returned to China after their studies but prior to returning, they had applied for a role with us which they were successful in obtaining and they had to be sponsored by us for a SWV, which they were granted and the SWV visa runs from 08.02.2025 to 07.02.2028. They are wanting to claim back the costs of the SWV (which we do allow) but i'm wondering if it should be taxable or not, seen as they were here on a different visa prior to switching. I'm not sure if the fact they went back to China and there was a gap between the visas is sufficient for us to allow them to be reimbursed tax free for the SWV or not.

Hi Andrew,
There can be situations where an employer can reemburse employees for rellocaiton expenses but if this is a second visa it is unlikely to be covered. Please see:
Expenses and benefits: relocation costs re this.
Thank you.