PAYE74020 | PAYE operation: lump sum termination payments: payment made into court following arbitration
From HM Revenue & Customs · PAYE Manual
In this context, `Court' is to be taken to cover a stakeholder or solicitors acting onbehalf of an employer or employee.
An employer may make payment(s) into Court if a former employee or office holder takes acompensation claim there for arbitration. The Court will then make any appropriatetermination payment to the individual.
When the Court makes payment
Ensure the individual is brought within SA, if an SA record does not already exist
Write to the individual advising him or her that