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EIM12800 | Termination payments and benefits: contents

From HM Revenue & Customs · Employment Income Manual

Contents137 entries

  1. EIM12805Termination payments and benefits: introduction
  2. EIM12810Termination payments and benefits: introduction: applying the legislation
  3. EIM12815Termination payments and benefits: interaction with benefits received during employment
  4. EIM12820Termination payments and benefits: handling enquiries
  5. EIM12830Termination payments and benefits: common questions: cross-references to instructions
  6. EIM12850Termination payments and benefits: the most common payments and benefits taxable in full
  7. EIM12852Termination payments and benefits: compensation for loss of office or employment
  8. EIM12855Termination payments and benefits: compromise agreements: general
  9. EIM12856Termination payments and benefits: compromise agreements: earnings, etc
  10. EIM12870Termination payments and benefits: action required if a payment is not chargeable under Sections 62, 225 or 394 ITEPA 2003
  11. EIM12950Termination payments and benefits: payments made under the Employment Rights Act 1996: general
  12. EIM12960Termination payments and benefits: payments made under the Employment Rights Act 1996 (ERA): unfair dismissal
  13. EIM12965Termination payments and benefits: statutory compensation for discrimination and compensation for hurt feelings
  14. EIM12966Termination payments and benefits: previous version of EIM12965: statutory compensation for discrimination and compensation for hurt feelings
  15. EIM12970Termination payments and benefits: payments made under the Employment Rights Act 1996: wrongful dismissal
  16. EIM12975Termination payments and benefits: payments in lieu of notice (PILONs) and gardening leave: general
  17. EIM12976Termination payments and benefits: payments in lieu of notice (PILONs): contractual payments
  18. EIM12977Termination payments and benefits: payments in lieu of notice (PILONs): payments made “automatically”, habitually or by practice or custom
  19. EIM12978Termination payments and benefits: payments in lieu of notice (PILONs): damages and agreements
  20. EIM12979Termination payments and benefits: payments in lieu of notice (PILONs): agreements
  21. EIM13000Termination payments and benefits: section 401 ITEPA 2003: general
  22. EIM13005Termination payments and benefits: types of payment within section 401 ITEPA 2003
  23. EIM13010Termination payments and benefits: section 401 ITEPA 2003: scope of the charge
  24. EIM13012Termination payments and benefits: Section 401 ITEPA 2003: scope of the charge: in connection with termination or change
  25. EIM13020Termination payments and benefits: section 401 ITEPA 2003: scope of the charge: details
  26. EIM13030Termination payments and benefits: scope of Section 401 ITEPA 2003: benefits
  27. EIM13050Termination payments and benefits: section 401 ITEPA 2003: foreign aspects: Nichols v Gibson (68TC611)
  28. EIM13070Termination payments and benefits: damages: the “Gourley principle”
  29. EIM13100Termination payments and benefits: year for which the payment or benefit is income
  30. EIM13110Termination payments and benefits: meaning of received
  31. EIM13120Termination payments and benefits: certain payments and benefits made on behalf of or to the order of an employee that are excluded from Section 401 ITEPA 2003
  32. EIM13250Termination payments and benefits: treatment of non-cash benefits within Section 401 ITEPA 2003
  33. EIM13270Termination payments and benefits: valuation of non-cash benefits received on or after 6 April 1998
  34. EIM13280Termination payments and benefits: valuation of non- cash benefits received after 6 April 1998: usual application of cash equivalent for Section 401 ITEPA 2003 purposes
  35. EIM13310Termination payments and benefits: non-cash benefits other than living accommodation received after 6 April 1998: cash equivalent: rules appropriate to particular benefits
  36. EIM13320Termination payments and benefits: non-cash benefits other than living accommodation received after 6 April 1998: cash equivalent of beneficial loan treated as a payment of interest
  37. EIM13330Termination payments and benefits: Section 401 ITEPA 2003: benefit of living accommodation received on or after 6 April 1998: cash equivalent
  38. EIM13500Termination payments and benefits: section 401 ITEPA 2003: threshold, exceptions, reliefs and reduction
  39. EIM13505Termination payments and benefits: section 401 ITEPA 2003: £30,000 threshold: general
  40. EIM13520Termination payments and benefits: section 401 ITEPA 2003: £30,000 threshold: payments and benefits received on or after 6 April 1998
  41. EIM13530Termination payments and benefits: section 401 ITEPA 2003: £30,000 threshold: payments and benefits to be aggregated
  42. EIM13540Termination payments and benefits: Section 401 ITEPA 2003: £30,000 threshold: meaning of "associated" employers
  43. EIM13550Termination payments and benefits: Section 401 ITEPA 2003: £30,000 threshold: record of threshold used
  44. EIM13600Termination payments and benefits: section 401 ITEPA 2003: exceptions: payments on death
  45. EIM13610Termination payments and benefits: section 401 ITEPA 2003: exceptions: payments on account of injury or disability: general
  46. EIM13620Termination payments and benefits: Section 401 ITEPA 2003: exceptions: payments on account of injury or disability: meaning of disability: Statement of Practice 10/1981
  47. EIM13630Termination payments and benefits: Section 401 ITEPA 2003: exceptions: payments on account of injury or disability: meaning of disability: Hasted v Horner
  48. EIM13635Termination payments and benefits: Section 401 ITEPA 2003: exceptions: payments on account of injury or disability: typical scenario
  49. EIM13637Termination payments and benefits: Section 401 ITEPA 2003: exceptions: payments on account of injury or disability: termination agreements include matters other than disability
  50. EIM13640Termination payments and benefits: section 401 ITEPA 2003: exceptions: payments on account of injury or disability: reports to IPD Technical Team
  51. EIM13650Termination payments and benefits: Section 401 ITEPA 2003: exceptions: payments on account of injury or disability: interaction with capital gains tax
  52. EIM13660Termination payments and benefits: Section 401 ITEPA 2003: exceptions: lump sums from certain pension schemes
  53. EIM13670Termination payments and benefits: Section 401 ITEPA 2003: exceptions: lump sums from overseas pension schemes
  54. EIM13675Termination payments and benefits: section 401 ITEPA 2003: exceptions: payments and benefits in respect of employee liabilities and indemnity insurance
  55. EIM13680Termination payments and benefits: Section 401 ITEPA 2003: exceptions: foreign service: general
  56. EIM13685Foreign service: definition of 'foreign seafaring service'
  57. EIM13690Termination payments and benefits: section 401 ITEPA 2003: exceptions: 'foreign service': definition
  58. EIM13692Foreign service: interaction with PENP
  59. EIM13695Foreign service: application of double taxation agreements to termination payments
  60. EIM13698Foreign service: PAYE - taxing rights shared over an element of a termination payment
  61. EIM13700Termination payments and benefits: section 401 ITEPA 2003: foreign service: reduction of charge
  62. EIM13702Foreign service: reduction of charge: 'foreign seafaring service'
  63. EIM13705Termination payments and benefits: Section 401 ITEPA 2003: exceptions: foreign service: service before 6 April 1974
  64. EIM13710Termination payments and benefits: Section 401 ITEPA 2003: exceptions: payments and benefits provided by foreign governments, etc
  65. EIM13720Termination payments and benefits: Section 401 ITEPA 2003: exceptions: terminal grants, payments and benefits to members of HM Forces
  66. EIM13730Termination payments and benefits: Section 401 ITEPA 2003: double taxation: tax credit relief
  67. EIM13735Termination payments and benefits: Section 401 ITEPA 2003: contributions to a pension scheme
  68. EIM13740Termination payments and benefits: Section 401 ITEPA 2003: payments to meet legal costs
  69. EIM13745Termination payments and benefits: Section 401 ITEPA 2003: payments for counselling and other outplacement services
  70. EIM13747Termination payments and benefits: Section 401 ITEPA 2003: exemptions, etc: additional lump sum compensation payment
  71. EIM13750Termination payments and benefits: redundancy: general
  72. EIM13760Termination payments and benefits: redundancy payments: statutory redundancy payments and approved contractual payments
  73. EIM13765Termination payments and benefits: payments made under contractual terms
  74. EIM13775Termination payments and benefits: non-statutory redundancy payments: general
  75. EIM13785Termination payments and benefits: redundancy payments: Statement of Practice 1/1994: general
  76. EIM13790Termination payments and benefits: redundancy payments: Statement of Practice 1/1994: clearance applications
  77. EIM13800Termination payments and benefits: meaning of redundancy: statutory definition
  78. EIM13802Termination payments and benefits: redundancy: application of statutory definition
  79. EIM13810Termination payments and benefits: redundancy: re- engagements: general
  80. EIM13820Termination payments and benefits: redundancy: re- engagements: interaction of tax and employment law
  81. EIM13825Termination payments and benefits: redundancy: site agreements for short-service employees
  82. EIM13830Termination payments and benefits: redundancy: site agreements for short-service employees: tax treatment
  83. EIM13832Termination payments and benefits: redundancy: site agreements for short-service employees: reports
  84. EIM13840Termination payments and benefits: payments made by the Department for Business, Energy & Industrial Strategy (BEIS): exchange of information
  85. EIM13842Termination payments and benefits: redundancy: redundancy payments and “compensatory notice pay” made by Redundancy Payments Offices (RPOs) of the Department for Business, Innovation & Skills (BIS)
  86. EIM13843Redundancy payments and 'compensatory notice pay' made by Redundancy Payments Offices (RPOs) of the Department for Business, Energy and Industrial Strategy (BEIS)
  87. EIM13844Termination payments and benefits: reports by employers of payments and benefits within section 401 ITEPA 2003: settlements made on or after 6 April 1998: general
  88. EIM13850Termination payments and benefits: reports by employers of payments and benefits within Section 401 ITEPA 2003: settlements made on or after 6 April 1998: contents of report
  89. EIM13855Termination payments and benefits: reports by employers of payments and benefits within Section 401 ITEPA 2003: settlements made on or after 6 April 1998: subsequent reports
  90. EIM13860Termination payments and benefits: National Insurance Contributions
  91. EIM13870Termination payments and benefits: employer's PAYE responsibilities
  92. EIM13872Termination payments and benefits: assessment of Section 401 ITEPA 2003 payments and benefits
  93. EIM13874Relevant termination awards received on or after 6 April 2018
  94. EIM13876Relevant termination awards: post-employment notice pay (PENP)
  95. EIM13877Relevant termination awards: post-employment notice pay (PENP): interaction with section 27 ITEPA 2003
  96. EIM13878Relevant termination awards: relevant termination awards subject to section 403 ITEPA 2003
  97. EIM13879Relevant termination awards: post-employment notice pay (PENP): interaction with sections 38A and 414 ITEPA 2003 from 6 April 2026
  98. EIM13880Post-employment notice pay (PENP) formula
  99. EIM13882PENP Formula: how to calculate ‘BP’
  100. EIM13884PENP formula: how to calculate ‘BP’: ‘allowances’
  101. EIM13886PENP formula: how to calculate ‘P’
  102. EIM13888PENP formula: how to calculate ‘P’: examples
  103. EIM13890PENP formula: how to calculate ‘D’
  104. EIM13892PENP formula: how to calculate ‘D’: examples
  105. EIM13894PENP formula: how to calculate ‘D’: limited-term contracts
  106. EIM13896PENP formula: how to calculate ‘T’
  107. EIM13898PENP formula: defined terms
  108. EIM13899PENP formula: internationally mobile employees
  109. EIM13900Termination payments and benefits: example: introduction
  110. EIM13905Termination payments and benefits: example: interaction with benefits received during employment
  111. EIM13906Termination payments and benefits: example: interaction with benefits received during employment: Section 401 ITEPA 2003 and Part 3 Chapter 6 ITEPA 2003
  112. EIM13910Termination payments and benefits: example: section 401 ITEPA 2003: in connection with
  113. EIM13911Termination payments and benefits: example: section 401 ITEPA 2003: provider of the payment or benefit
  114. EIM13912Termination payments and benefits: example: section 401 ITEPA 2003: payment or benefit received after termination
  115. EIM13914Termination payments and benefits: example: Section 401 ITEPA 2003: legal obligation
  116. EIM13916Termination payments and benefits: example: Section 401 ITEPA 2003: payment or benefit received by someone other than the employee
  117. EIM13918Termination payments and benefits: example: payments or benefits provided on behalf of the employee or to the employee's order
  118. EIM13920Termination payments and benefits: example: compensation for loss of office
  119. EIM13922Termination payments and benefits: example: damages for breach of contract
  120. EIM13924Termination payments and benefits: example: compromise agreements
  121. EIM13932Termination payments and benefits: example: Section 401 ITEPA 2003: year of assessment for payments and benefits received on or after 6 April 1998
  122. EIM13934Termination payments and benefits: example: Section 401 ITEPA 2003: valuation of non-cash benefits received after 6 April 1998: Section 62 value
  123. EIM13955Termination payments and benefits: example: Section 401 ITEPA 2003: £30,000 threshold: order of set-off: receipts on or after 6 April 1998
  124. EIM13965Termination payments and benefits: example: Section 401 ITEPA 2003: £30,000 threshold: “associated” employers
  125. EIM13970Termination payments and benefits: example: section 401 ITEPA 2003: exceptions: foreign service
  126. EIM13975Termination payments and benefits: example: Section 401 ITEPA 2003: exceptions: foreign service: groups
  127. EIM13980Termination payments and benefits: example: exceptions: foreign service reduction: interaction with £30,000 threshold
  128. EIM13985Termination payments and benefits: example: foreign service reduction
  129. EIM14000Relevant termination awards received on or after 6 April 2018
  130. EIM13990Termination payments and benefits: example: redundancy payments: Statement of Practice 1/1994: conditional payments
  131. EIM13995Termination payments and benefits: example: calculation of damages: the Gourley principle
  132. EIM12825Termination payments and benefits: handling enquiries: application of Clearances and Approvals 1 (CAP1)
  133. EIM12827Termination payments and benefits: handling enquiries: Employer's Further Guide to PAYE and NICs (CWG2)
  134. EIM13290Termination payments and benefits: Section 401 ITEPA 2003: non-cash benefits received on or after 6 April 1998 but previously chargeable to tax
  135. EIM13834Termination payments and benefits: severance payments under the working rule agreement for the engineering construction industry
  136. EIM13836Termination payments and benefits: severance payments linked to Section 135 Employment Rights Act: industries other than engineering construction
  137. EIM13838Termination payments and benefits: severance payments under the working rule agreement for the engineering construction industry linked to Section 135 Employment Rights Act: scale of payments