NIM13200 - Class 1A NICs on termination awards (effective from 6 April 2020): contents

1. NIM13201

   Introduction
2. NIM13202

   Benefit-in-kind received with termination award
3. NIM13203

   Reporting
4. NIM13204

   Example 1 – cash only and below £30,000 exemption
5. NIM13205

   Example 2 – cash only and exceeds £30,000 threshold
6. NIM13206

   Example 3 – cash and gifted benefit-in-kind
7. NIM13207

   Example 4 – cash and benefit-in-kind used for an agreed period of time
8. NIM13208

   Example 5 – demonstrating the hierarchy of payments