Skip to content
Solved
SearchBrowse
Sign in

Contents

Official guidance
Employment Income Manual

EIM12800 · Termination payments and benefits

  • EIM12805 · Introduction
  • EIM12810 · Introduction: applying the legislation
  • EIM12815 · Interaction with benefits received during employment
  • EIM12820 · Handling enquiries
  • EIM12830 · Common questions: cross-references to instructions
  • EIM12850 · The most common payments and benefits taxable in full
  • EIM12852 · Compensation for loss of office or employment
  • EIM12855 · Compromise agreements: general
  • EIM12856 · Compromise agreements: earnings, etc
  • EIM12870 · Action required if a payment is not chargeable under Sections 62, 225 or 394 ITEPA 2003
  • EIM12950 · Payments made under the Employment Rights Act 1996: general
  • EIM12960 · Payments made under the Employment Rights Act 1996 (ERA): unfair dismissal
  • EIM12965 · Statutory compensation for discrimination and compensation for hurt feelings
  • EIM12966 · Previous version of EIM12965: statutory compensation for discrimination and compensation for hurt feelings
  • EIM12970 · Payments made under the Employment Rights Act 1996: wrongful dismissal
  • EIM12975 · Payments in lieu of notice (PILONs) and gardening leave: general
  • EIM12976 · Payments in lieu of notice (PILONs): contractual payments
  • EIM12977 · Payments in lieu of notice (PILONs): payments made “automatically”, habitually or by practice or custom
  • EIM12978 · Payments in lieu of notice (PILONs): damages and agreements
  • EIM12979 · Payments in lieu of notice (PILONs): agreements
  • EIM13000 · Section 401 ITEPA 2003: general
  • EIM13005 · Types of payment within section 401 ITEPA 2003
  • EIM13010 · Section 401 ITEPA 2003: scope of the charge
  • EIM13012 · Section 401 ITEPA 2003: scope of the charge: in connection with termination or change
  • EIM13020 · Section 401 ITEPA 2003: scope of the charge: details
  • EIM13030 · Scope of Section 401 ITEPA 2003: benefits
  • EIM13050 · Section 401 ITEPA 2003: foreign aspects: Nichols v Gibson (68TC611)
  • EIM13070 · Damages: the “Gourley principle”
  • EIM13100 · Year for which the payment or benefit is income
  • EIM13110 · Meaning of received
  • EIM13120 · Certain payments and benefits made on behalf of or to the order of an employee that are excluded from Section 401 ITEPA 2003
  • EIM13250 · Treatment of non-cash benefits within Section 401 ITEPA 2003
  • EIM13270 · Valuation of non-cash benefits received on or after 6 April 1998
  • EIM13280 · Valuation of non- cash benefits received after 6 April 1998: usual application of cash equivalent for Section 401 ITEPA 2003 purposes
  • EIM13310 · Non-cash benefits other than living accommodation received after 6 April 1998: cash equivalent: rules appropriate to particular benefits
  • EIM13320 · Non-cash benefits other than living accommodation received after 6 April 1998: cash equivalent of beneficial loan treated as a payment of interest
  • EIM13330 · Section 401 ITEPA 2003: benefit of living accommodation received on or after 6 April 1998: cash equivalent
  • EIM13500 · Section 401 ITEPA 2003: threshold, exceptions, reliefs and reduction
  • EIM13505 · Section 401 ITEPA 2003: £30,000 threshold: general
  • EIM13520 · Section 401 ITEPA 2003: £30,000 threshold: payments and benefits received on or after 6 April 1998
  • EIM13530 · Section 401 ITEPA 2003: £30,000 threshold: payments and benefits to be aggregated
  • EIM13540 · Section 401 ITEPA 2003: £30,000 threshold: meaning of "associated" employers
  • EIM13550 · Section 401 ITEPA 2003: £30,000 threshold: record of threshold used
  • EIM13600 · Section 401 ITEPA 2003: exceptions: payments on death
  • EIM13610 · Section 401 ITEPA 2003: exceptions: payments on account of injury or disability: general
  • EIM13620 · Section 401 ITEPA 2003: exceptions: payments on account of injury or disability: meaning of disability: Statement of Practice 10/1981
  • EIM13630 · Section 401 ITEPA 2003: exceptions: payments on account of injury or disability: meaning of disability: Hasted v Horner
  • EIM13635 · Section 401 ITEPA 2003: exceptions: payments on account of injury or disability: typical scenario
  • EIM13637 · Section 401 ITEPA 2003: exceptions: payments on account of injury or disability: termination agreements include matters other than disability
  • EIM13640 · Section 401 ITEPA 2003: exceptions: payments on account of injury or disability: reports to IPD Technical Team
  • EIM13650 · Section 401 ITEPA 2003: exceptions: payments on account of injury or disability: interaction with capital gains tax
  • EIM13660 · Section 401 ITEPA 2003: exceptions: lump sums from certain pension schemes
  • EIM13670 · Section 401 ITEPA 2003: exceptions: lump sums from overseas pension schemes
  • EIM13675 · Section 401 ITEPA 2003: exceptions: payments and benefits in respect of employee liabilities and indemnity insurance
  • EIM13680 · Section 401 ITEPA 2003: exceptions: foreign service: general
  • EIM13685 · Foreign service: definition of 'foreign seafaring service'
  • EIM13690 · Section 401 ITEPA 2003: exceptions: 'foreign service': definition
  • EIM13692 · Foreign service: interaction with PENP
  • EIM13695 · Foreign service: application of double taxation agreements to termination payments
  • EIM13698 · Foreign service: PAYE - taxing rights shared over an element of a termination payment
  • EIM13700 · Section 401 ITEPA 2003: foreign service: reduction of charge
  • EIM13702 · Foreign service: reduction of charge: 'foreign seafaring service'
  • EIM13705 · Section 401 ITEPA 2003: exceptions: foreign service: service before 6 April 1974
  • EIM13710 · Section 401 ITEPA 2003: exceptions: payments and benefits provided by foreign governments, etc
  • EIM13720 · Section 401 ITEPA 2003: exceptions: terminal grants, payments and benefits to members of HM Forces
  • EIM13730 · Section 401 ITEPA 2003: double taxation: tax credit relief
  • EIM13735 · Section 401 ITEPA 2003: contributions to a pension scheme
  • EIM13740 · Section 401 ITEPA 2003: payments to meet legal costs
  • EIM13745 · Section 401 ITEPA 2003: payments for counselling and other outplacement services
  • EIM13747 · Section 401 ITEPA 2003: exemptions, etc: additional lump sum compensation payment
  • EIM13750 · Redundancy: general
  • EIM13760 · Redundancy payments: statutory redundancy payments and approved contractual payments
  • EIM13765 · Payments made under contractual terms
  • EIM13775 · Non-statutory redundancy payments: general
  • EIM13785 · Redundancy payments: Statement of Practice 1/1994: general
  • EIM13790 · Redundancy payments: Statement of Practice 1/1994: clearance applications
  • EIM13800 · Meaning of redundancy: statutory definition
  • EIM13802 · Redundancy: application of statutory definition
  • EIM13810 · Redundancy: re- engagements: general
  • EIM13820 · Redundancy: re- engagements: interaction of tax and employment law
  • EIM13825 · Redundancy: site agreements for short-service employees
  • EIM13830 · Redundancy: site agreements for short-service employees: tax treatment
  • EIM13832 · Redundancy: site agreements for short-service employees: reports
  • EIM13840 · Payments made by the Department for Business, Energy & Industrial Strategy (BEIS): exchange of information
  • EIM13842 · Redundancy: redundancy payments and “compensatory notice pay” made by Redundancy Payments Offices (RPOs) of the Department for Business, Innovation & Skills (BIS)
  • EIM13843 · Redundancy payments and 'compensatory notice pay' made by Redundancy Payments Offices (RPOs) of the Department for Business, Energy and Industrial Strategy (BEIS)
  • EIM13844 · Reports by employers of payments and benefits within section 401 ITEPA 2003: settlements made on or after 6 April 1998: general
  • EIM13850 · Reports by employers of payments and benefits within Section 401 ITEPA 2003: settlements made on or after 6 April 1998: contents of report
  • EIM13855 · Reports by employers of payments and benefits within Section 401 ITEPA 2003: settlements made on or after 6 April 1998: subsequent reports
  • EIM13860 · National Insurance Contributions
  • EIM13870 · Employer's PAYE responsibilities
  • EIM13872 · Assessment of Section 401 ITEPA 2003 payments and benefits
  • EIM13874 · Relevant termination awards received on or after 6 April 2018
  • EIM13876 · Relevant termination awards: post-employment notice pay (PENP)
  • EIM13877 · Relevant termination awards: post-employment notice pay (PENP): interaction with section 27 ITEPA 2003
  • EIM13878 · Relevant termination awards: relevant termination awards subject to section 403 ITEPA 2003
  • EIM13879 · Relevant termination awards: post-employment notice pay (PENP): interaction with sections 38A and 414 ITEPA 2003 from 6 April 2026
  • EIM13880 · Post-employment notice pay (PENP) formula
  • EIM13882 · PENP Formula: how to calculate ‘BP’
  • EIM13884 · PENP formula: how to calculate ‘BP’: ‘allowances’
  • EIM13886 · PENP formula: how to calculate ‘P’
  • EIM13888 · PENP formula: how to calculate ‘P’: examples
  • EIM13890 · PENP formula: how to calculate ‘D’
  • EIM13892 · PENP formula: how to calculate ‘D’: examples
  • EIM13894 · PENP formula: how to calculate ‘D’: limited-term contracts
  • EIM13896 · PENP formula: how to calculate ‘T’
  • EIM13898 · PENP formula: defined terms
  • EIM13899 · PENP formula: internationally mobile employees
  • EIM13900 · Example: introduction
  • EIM13905 · Example: interaction with benefits received during employment
  • EIM13906 · Example: interaction with benefits received during employment: Section 401 ITEPA 2003 and Part 3 Chapter 6 ITEPA 2003
  • EIM13910 · Example: section 401 ITEPA 2003: in connection with
  • EIM13911 · Example: section 401 ITEPA 2003: provider of the payment or benefit
  • EIM13912 · Example: section 401 ITEPA 2003: payment or benefit received after termination
  • EIM13914 · Example: Section 401 ITEPA 2003: legal obligation
  • EIM13916 · Example: Section 401 ITEPA 2003: payment or benefit received by someone other than the employee
  • EIM13918 · Example: payments or benefits provided on behalf of the employee or to the employee's order
  • EIM13920 · Example: compensation for loss of office
  • EIM13922 · Example: damages for breach of contract
  • EIM13924 · Example: compromise agreements
  • EIM13932 · Example: Section 401 ITEPA 2003: year of assessment for payments and benefits received on or after 6 April 1998
  • EIM13934 · Example: Section 401 ITEPA 2003: valuation of non-cash benefits received after 6 April 1998: Section 62 value
  • EIM13955 · Example: Section 401 ITEPA 2003: £30,000 threshold: order of set-off: receipts on or after 6 April 1998
  • EIM13965 · Example: Section 401 ITEPA 2003: £30,000 threshold: “associated” employers
  • EIM13970 · Example: section 401 ITEPA 2003: exceptions: foreign service
  • EIM13975 · Example: Section 401 ITEPA 2003: exceptions: foreign service: groups
  • EIM13980 · Example: exceptions: foreign service reduction: interaction with £30,000 threshold
  • EIM13985 · Example: foreign service reduction
  • EIM14000 · Relevant termination awards received on or after 6 April 2018
  • EIM13990 · Example: redundancy payments: Statement of Practice 1/1994: conditional payments
  • EIM13995 · Example: calculation of damages: the Gourley principle
  • EIM12825 · Handling enquiries: application of Clearances and Approvals 1 (CAP1)
  • EIM12827 · Handling enquiries: Employer's Further Guide to PAYE and NICs (CWG2)
  • EIM13290 · Section 401 ITEPA 2003: non-cash benefits received on or after 6 April 1998 but previously chargeable to tax
  • EIM13834 · Severance payments under the working rule agreement for the engineering construction industry
  • EIM13836 · Severance payments linked to Section 135 Employment Rights Act: industries other than engineering construction
  • EIM13838 · Severance payments under the working rule agreement for the engineering construction industry linked to Section 135 Employment Rights Act: scale of payments
  1. Termination payments and benefits: contents
  2. Termination 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

EIM13838 | Termination 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

From HM Revenue & Customs · Employment Income Manual

Page archived. Out of date guidance.

Previous
PrivacyTerms