EIM12800 - Termination payments and benefits: contents

Termination payments and benefits: Section 401 ITEPA 2003
  1. EIM13000
  2. EIM13005
    Types of payment within section 401 ITEPA 2003
  3. EIM13010
    Scope of charge
  4. EIM13012
    In connection with
  5. EIM13020
  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)