EIM12800 - Termination payments and benefits: contents

Termination payments and benefits: introduction
  1. EIM12805
    Introduction: finding the facts
  2. EIM12810
    Introduction: legislation to be applied
  3. EIM12815
    Interactions with non-cash benefits provided through termination
  4. EIM12820
    Handling enquiries
Termination payments and benefits: tax treatment of particular items
  1. EIM12830
    Common questions relating to termination payments and benefits: cross-references to information
  2. EIM12850
    The most common termination payments and benefits taxable in full
  3. EIM12852
    Compensation for loss of office
  4. EIM12855
    Compromise agreements: general
  5. EIM12856
    Compromise agreements: earnings
  6. EIM12870
    Action required if a payment is not chargeable under Sections 62, 225 or 394 ITEPA 2003
Payments under the Employment Rights Act 1996 and other employment statute
  1. EIM12950
    Employment Tribunals: general
  2. EIM12960
    Employment Tribunals: unfair dismissal
  3. EIM12965
    Compensation for discrimination
  4. EIM12966
    Previous version of EIM12965: statutory compensation for discrimination and compensation for hurt feelings
  5. EIM12970
    Employment Tribunals: wrongful dismissal
Payments in lieu of notice (PILONs)
  1. EIM12975
    Payments in lieu of notice (PILONs) and gardening leave: general
  2. EIM12976
    Contractual payments
  3. EIM12977
    Automatic or customary payments
  4. EIM12978
    Damages and agreements
  5. EIM12979
    Agreements
Termination payments and benefits: Section 401 ITEPA 2003
  1. EIM13000
    General
  2. EIM13005
    Types of payment within section 401 ITEPA 2003
  3. EIM13010
    Scope of charge
  4. EIM13012
    In connection with
  5. EIM13020
    Details
  6. EIM13030
    Benefits: meaning
  7. EIM13050
    Section 401 ITEPA 2003: foreign aspects
  8. EIM13070
    Calculation of damages: the Gourley principle
  9. EIM13100
    Year of assessment
  10. EIM13110
    Meaning of received
  11. EIM13120
    Certain payments made on behalf of or to the order of the employee excluded from charge
  12. EIM13250
    Treatment of non-cash benefits for Section 401 ITEPA 2003: general
  13. EIM13270
    Valuation of non-cash benefits received on or after 6 April 1998: cash equivalent
  14. EIM13280
    Valuation of non-cash benefits received on or after 6 April 1998: usual application of cash equivalent definition.
  15. EIM13310
    Benefits other than living accommodation received after 6 April 1998: cash equivalent: rules appropriate for particular benefits
  16. EIM13320
    Benefits other than living accommodation received on or after 6 April 1998: cash equivalent of beneficial loans treated as payment of interest
  17. EIM13330
    Benefit of living accommodation received on or after 6 April 1998: cash equivalent
  18. EIM13500
    Threshold, exceptions, reliefs and reduction
  19. EIM13505
    £30,000 threshold: single payment or benefit
  20. EIM13520
    £30,000 threshold: application for receipts on or after 6 April 1998
  21. EIM13530
    £30,000 threshold: aggregating receipts
  22. EIM13540
    Meaning of associated employers
  23. EIM13550
    Record of threshold allowed
  24. EIM13600
    Payments on death
  25. EIM13610
    Injury and disability payments: general
  26. EIM13620
    Meaning of disability: Statement of Practice 10/1981
  27. EIM13630
    Meaning of disability: Hasted v Horner (67TC439)
  28. EIM13635
    Typical disability case scenario
  29. EIM13637
    Agreements include non-disability claims
  30. EIM13640
    Disability cases: reports to IPD Technical Team
  31. EIM13650
    Interaction with capital gains tax
  32. EIM13660
    Lump sums from certain pension schemes
  33. EIM13670
    Exceptions: lump sums from overseas pension schemes
  34. EIM13675
    Section 401 ITEPA 2003: exceptions: payments and benefits in respect of employee liabilities and indemnity insurance
  35. EIM13680
    Foreign service: general
  36. EIM13685
    Definition of 'foreign seafaring service'
  37. EIM13690
    Foreign service: definition and full exception
  38. EIM13692
    Interaction with PENP
  39. EIM13695
    Application of double taxation agreements to termination payments
  40. EIM13698
    PAYE - taxing rights shared over an element of a termination payment
  41. EIM13700
    Foreign service: reduction of charge
  42. EIM13702
    Reduction of charge: 'foreign seafaring service'
  43. EIM13705
    Foreign service: service before 6 April 1974
  44. EIM13710
    Benefits and other payments in respect of certain overseas territories
  45. EIM13720
    H M Forces
  46. EIM13730
    Double taxation relief
  47. EIM13735
    Contributions to approved retirement benefits schemes, etc
  48. EIM13740
    Payments to meet legal costs connected with termination
  49. EIM13745
    Payments for outplacement counselling
  50. EIM13747
    Additional lump sum compensation payment (ALSCP)
Termination payments and benefits: redundancy payments
  1. EIM13750
    General
  2. EIM13760
    Statutory redundancy payments and approved contractual payments
  3. EIM13765
    Payments made under contractual terms
  4. EIM13775
    Non-statutory redundancy payments: general
  5. EIM13785
    Non-statutory redundancy payments: Statement of Practice 1/1994: general
  6. EIM13790
    Non-statutory redundancy payments: Statement of Practice 1/1994: clearance applications
  7. EIM13800
    Meaning of redundancy: statutory definition
  8. EIM13802
    Meaning of redundancy: application of statutory definition
  9. EIM13810
    Re-engagements: general
  10. EIM13820
    Re-engagements: interaction of employment and tax law
  11. EIM13825
    Site agreements for short-service employees: general
  12. EIM13830
    Site agreements for short-service employees: tax treatment
  13. EIM13832
    Site agreements for short-service employees: reports
  14. EIM13840
    Redundancy payments by Department for Business, Energy & Industrial Strategy: enquiries: exchange of information
  15. EIM13842
    Redundancy payments by Department of Trade and Industry, etc: tax treatment
  16. EIM13843
    Redundancy payments and 'compensatory notice pay' made by Redundancy Payments Offices (RPOs) of the Department for Business, Energy and Industrial Strategy (BEIS)
Termination payments and benefits: Section 401 ITEPA 2003: employer aspects
  1. EIM13844
    Reports by employers of payments and benefits within section 401: settlements made after 5 April 1998: general
  2. EIM13850
    Reports by employers of payments and benefits within Section 401: settlements made after 5 April 1998: contents of report
  3. EIM13855
    Reports by employers of payments and benefits within Section 401: settlements made after 5 April 1998: subsequent reports
  4. EIM13870
    Employer's PAYE responsibilities
  5. EIM13872
    Assessment of Section 401 payments and benefits
Post-employment notice pay (PENP): Relevant termination awards received on or after 6 April 2018
  1. EIM13874
    Relevant termination awards received on or after 6 April 2018
  2. EIM13876
    Relevant termination awards: post-employment notice pay (PENP)
  3. EIM13877
    Post-employment notice pay (PENP): interaction with section 27 ITEPA 2003
  4. EIM13878
    Relevant termination awards subject to section 403 ITEPA 2003
  5. EIM13880
    Post-employment notice pay (PENP) formula
  6. EIM13882
    PENP Formula: how to calculate ‘BP’
  7. EIM13884
    PENP formula: how to calculate ‘BP’: ‘allowances’
  8. EIM13886
    PENP formula: how to calculate ‘P’
  9. EIM13888
    PENP formula: how to calculate ‘P’: examples
  10. EIM13890
    PENP formula: how to calculate ‘D’
  11. EIM13892
    PENP formula: how to calculate ‘D’: examples
  12. EIM13894
    PENP formula: how to calculate ‘D’: limited-term contracts
  13. EIM13896
    PENP formula: how to calculate ‘T’
  14. EIM13898
    PENP formula: defined terms
  15. EIM13899
    PENP formula: internationally mobile employees
Termination payments and benefits: Examples
  1. EIM13900
    Introduction
  2. EIM13905
    Interaction with benefits received during employment
  3. EIM13906
    Interaction with benefits received during employment: Part 3 Chapter 6 ITEPA 2003
  4. EIM13910
    In connection with
  5. EIM13911
    Provider of the payment or benefit
  6. EIM13912
    Provision received after termination
  7. EIM13914
    Legal obligation to pay
  8. EIM13916
    Payments and benefits received by someone other than the employee
  9. EIM13918
    Payments and benefits provided on behalf of the employee, or to the employee's order
  10. EIM13920
    Compensation for loss of office
  11. EIM13922
    Damages for breach of contract
  12. EIM13924
    Compromise agreements
  13. EIM13932
    Year of assessment for payments and benefits received on or after 6 April 1998
  14. EIM13934
    Non-cash benefits received on or after 6 April 1998: Section 62 value
  15. EIM13955
    Examples of how the £30,000 threshold operates for receipts on or after 6 April 1998.
  16. EIM13965
    Meaning of associated employers
  17. EIM13970
    Foreign service exception: calculation
  18. EIM13975
    Foreign service exception: groups
  19. EIM13980
    Foreign service reduction: interaction with the £30,000 threshold
  20. EIM13985
    Example: foreign service reduction
  21. EIM14000
    Relevant termination awards received on or after 6 April 2018
  22. EIM13990
    Redundancy: Statement of Practice 1/1994: conditional payments
  23. EIM13995
    Calculation of damages: Gourley principle