Skip to content
Solved

EIM13710 | Termination payments and benefits: Section 401 ITEPA 2003: exceptions: payments and benefits provided by foreign governments, etc

From HM Revenue & Customs · Employment Income Manual

Section 412 ITEPA 2003 gives an exception from a Section 401 ITEPA 2003 charge for:

  • a benefit from a pension scheme administered by the Government of an overseas territory (see below) within the Commonwealth

and

  • a payment for loss of career, interruption of service or disturbance made to a public servant of such a territory in connection with any change in the constitution of that territory

Overseas territory is defined in Section 615 ICTA 1988 (see Re1713).

Any enquiries regarding these exemptions should be referred to Public Departments.