HMRC internal manual

Employment Income Manual

EIM12800 - Termination payments and benefits: contents

  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
  5. EIM12825
    Handling enquiries: application of Code of Practice 10 (COP10)
  6. EIM12827
    Handling enquiries: Employer's Further Guide to PAYE and NICs (CWG2)
  7. EIM12830
    Common questions relating to termination payments and benefits: cross-references to information
  8. EIM12850
    The most common termination payments and benefits taxable in full
  9. EIM12852
    Compensation for loss of office
  10. EIM12855
    Compromise agreements: general
  11. EIM12856
    Compromise agreements: earnings
  12. EIM12870
    Action required if a payment is not chargeable under Sections 62, 225 or 394 ITEPA 2003
  13. EIM12950
    Employment Tribunals: general
  14. EIM12960
    Employment Tribunals: unfair dismissal
  15. EIM12965
    Compensation for discrimination
  16. EIM12966
    Previous version of EIM12965: statutory compensation for discrimination and compensation for hurt feelings
  17. EIM12970
    Employment Tribunals: wrongful dismissal
  18. EIM12975
    Payments in lieu of notice (PILONs) and gardening leave: general
  19. EIM12976
    Contractual payments
  20. EIM12977
    Automatic or customary payments
  21. EIM12978
    Damages and agreements
  22. EIM12979
    Agreements
  23. EIM13000
    General
  24. EIM13005
    Types of payment within section 401 ITEPA 2003
  25. EIM13010
    Scope of charge
  26. EIM13012
    In connection with
  27. EIM13020
    Details
  28. EIM13030
    Benefits: meaning
  29. EIM13050
    Section 401 ITEPA 2003: foreign aspects
  30. EIM13070
    Calculation of damages: the Gourley principle
  31. EIM13100
    Year of assessment
  32. EIM13110
    Meaning of received
  33. EIM13120
    Certain payments made on behalf of or to the order of the employee excluded from charge
  34. EIM13250
    Treatment of non-cash benefits for Section 401 ITEPA 2003: general
  35. EIM13270
    Valuation of non-cash benefits received on or after 6 April 1998: cash equivalent
  36. EIM13280
    Valuation of non-cash benefits received on or after 6 April 1998: usual application of cash equivalent definition.
  37. EIM13290
    Non-cash benefits received on or after 6 April 1998 but previously charged to tax
  38. EIM13310
    Benefits other than living accommodation received after 6 April 1998: cash equivalent: rules appropriate for particular benefits
  39. EIM13320
    Benefits other than living accommodation received on or after 6 April 1998: cash equivalent of beneficial loans treated as payment of interest
  40. EIM13330
    Benefit of living accommodation received on or after 6 April 1998: cash equivalent
  41. EIM13500
    Threshold, exceptions, reliefs and reduction
  42. EIM13505
    £30,000 threshold: single payment or benefit
  43. EIM13520
    £30,000 threshold: application for receipts on or after 6 April 1998
  44. EIM13530
    £30,000 threshold: aggregating receipts
  45. EIM13540
    Meaning of associated employers
  46. EIM13550
    Record of threshold allowed
  47. EIM13600
    Payments on death
  48. EIM13610
    Injury and disability payments: general
  49. EIM13620
    Meaning of disability: Statement of Practice 10/1981
  50. EIM13630
    Meaning of disability: Hasted v Horner (67TC439)
  51. EIM13635
    Typical disability case scenario
  52. EIM13637
    Agreements include non-disability claims
  53. EIM13640
    Disability cases: reports to IPD Technical Team
  54. EIM13650
    Interaction with capital gains tax
  55. EIM13660
    Lump sums from certain pension schemes
  56. EIM13670
    Exceptions: lump sums from overseas pension schemes
  57. EIM13675
    Section 401 ITEPA 2003: exceptions: payments and benefits in respect of employee liabilities and indemnity insurance
  58. EIM13680
    Foreign service: general
  59. EIM13685
    Definition of 'foreign seafaring service'
  60. EIM13690
    Foreign service: definition and full exception
  61. EIM13692
    Interaction with PENP
  62. EIM13695
    Application of double taxation agreements to termination payments
  63. EIM13698
    PAYE - taxing rights shared over an element of a termination payment
  64. EIM13700
    Foreign service: reduction of charge
  65. EIM13702
    Reduction of charge: 'foreign seafaring service'
  66. EIM13705
    Foreign service: service before 6 April 1974
  67. EIM13710
    Benefits and other payments in respect of certain overseas territories
  68. EIM13720
    H M Forces
  69. EIM13730
    Double taxation relief
  70. EIM13735
    Contributions to approved retirement benefits schemes, etc
  71. EIM13740
    Payments to meet legal costs connected with termination
  72. EIM13745
    Payments for outplacement counselling
  73. EIM13747
    Additional lump sum compensation payment (ALSCP)
  74. EIM13750
    General
  75. EIM13760
    Statutory redundancy payments and approved contractual payments
  76. EIM13765
    Payments made under contractual terms
  77. EIM13775
    Non-statutory redundancy payments: general
  78. EIM13785
    Non-statutory redundancy payments: Statement of Practice 1/1994: general
  79. EIM13790
    Non-statutory redundancy payments: Statement of Practice 1/1994: clearance applications
  80. EIM13800
    Meaning of redundancy: statutory definition
  81. EIM13802
    Meaning of redundancy: application of statutory definition
  82. EIM13810
    Re-engagements: general
  83. EIM13820
    Re-engagements: interaction of employment and tax law
  84. EIM13825
    Site agreements for short-service employees: general
  85. EIM13830
    Site agreements for short-service employees: tax treatment
  86. EIM13832
    Site agreements for short-service employees: reports
  87. EIM13834
    Severance payments made under the working rule agreement for the engineering construction industry
  88. EIM13836
    Severance payments linked to Section 135 Employment Rights Act 1996: industries other than engineering construction
  89. EIM13838
    Severance payments made under the working rule agreement for the engineering construction industry: scale of payments
  90. EIM13840
    Redundancy payments by Department for Business, Energy & Industrial Strategy: enquiries: exchange of information
  91. EIM13842
    Redundancy payments by Department of Trade and Industry, etc: tax treatment
  92. EIM13843
    Redundancy payments and 'compensatory notice pay' made by Redundancy Payments Offices (RPOs) of the Department for Business, Energy and Industrial Strategy (BEIS)
  93. EIM13844
    Reports by employers of payments and benefits within section 401: settlements made after 5 April 1998: general
  94. EIM13850
    Reports by employers of payments and benefits within Section 401: settlements made after 5 April 1998: contents of report
  95. EIM13855
    Reports by employers of payments and benefits within Section 401: settlements made after 5 April 1998: subsequent reports
  96. EIM13870
    Employer's PAYE responsibilities
  97. EIM13872
    Assessment of Section 401 payments and benefits
  98. EIM13874
    Relevant termination awards received on or after 6 April 2018
  99. EIM13876
    Relevant termination awards: post-employment notice pay (PENP)
  100. EIM13877
    Post-employment notice pay (PENP): interaction with section 27 ITEPA 2003
  101. EIM13878
    Relevant termination awards subject to section 403 ITEPA 2003
  102. EIM13880
    Post-employment notice pay (PENP) formula
  103. EIM13882
    PENP Formula: how to calculate ‘BP’
  104. EIM13884
    PENP formula: how to calculate ‘BP’: ‘allowances’
  105. EIM13886
    PENP formula: how to calculate ‘P’
  106. EIM13888
    PENP formula: how to calculate ‘P’: examples
  107. EIM13890
    PENP formula: how to calculate ‘D’
  108. EIM13892
    PENP formula: how to calculate ‘D’: examples
  109. EIM13894
    PENP formula: how to calculate ‘D’: limited-term contracts
  110. EIM13896
    PENP formula: how to calculate ‘T’
  111. EIM13898
    PENP formula: defined terms
  112. EIM13899
    PENP formula: internationally mobile employees
  113. EIM13900
    Introduction
  114. EIM13905
    Interaction with benefits received during employment
  115. EIM13906
    Interaction with benefits received during employment: Part 3 Chapter 6 ITEPA 2003
  116. EIM13910
    In connection with
  117. EIM13911
    Provider of the payment or benefit
  118. EIM13912
    Provision received after termination
  119. EIM13914
    Legal obligation to pay
  120. EIM13916
    Payments and benefits received by someone other than the employee
  121. EIM13918
    Payments and benefits provided on behalf of the employee, or to the employee's order
  122. EIM13920
    Compensation for loss of office
  123. EIM13922
    Damages for breach of contract
  124. EIM13924
    Compromise agreements
  125. EIM13932
    Year of assessment for payments and benefits received on or after 6 April 1998
  126. EIM13934
    Non-cash benefits received on or after 6 April 1998: Section 62 value
  127. EIM13955
    Examples of how the £30,000 threshold operates for receipts on or after 6 April 1998.
  128. EIM13965
    Meaning of associated employers
  129. EIM13970
    Foreign service exception: calculation
  130. EIM13975
    Foreign service exception: groups
  131. EIM13980
    Foreign service reduction: interaction with the £30,000 threshold
  132. EIM13985
    Example: foreign service reduction
  133. EIM14000
    Relevant termination awards received on or after 6 April 2018
  134. EIM13990
    Redundancy: Statement of Practice 1/1994: conditional payments
  135. EIM13995
    Calculation of damages: Gourley principle