EIM30534 | Deductions: directors and officers liabilities: relief for ex-employees: time limits

From HM Revenue & Customs · Employment Income Manual

Section 556 ITEPA 2003

Deductions under Section 555 ITEPA 2003 are available to ex-employees only for amounts that they pay:

  • after cessation of the employment concerned and

  • within six years of the end of the year of assessment in which the employment ceased.