Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Capital Gains Manual

HM Revenue & Customs
, see all updates

Deferred consideration: not instalment of capital sum: employment contract

The deferred consideration may be assessable to tax as Employment Income. This could be so if the contract stipulates that the vendor will only receive the deferred consideration if he or she fulfils a contract of employment as a director or employee of the company concerned.

If you need advice in a case where Employment Income is concerned, you should contact the Employment Income Technical Team in Personal Tax Customer, Product & Process.