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HMRC internal manual

Employment Income Manual

From
HM Revenue & Customs
Updated
, see all updates

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
  5. EIM12825
    Handling enquiries: application of Code of Practice 10 (COP10)
  6. EIM12827
    Handling enquiries: Employer's Further Guide to PAYE and NICs (CWG2)
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. 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. EIM13290
    Non-cash benefits received on or after 6 April 1998 but previously charged to tax
  16. EIM13310
    Benefits other than living accommodation received after 6 April 1998: cash equivalent: rules appropriate for particular benefits
  17. EIM13320
    Benefits other than living accommodation received on or after 6 April 1998: cash equivalent of beneficial loans treated as payment of interest
  18. EIM13330
    Benefit of living accommodation received on or after 6 April 1998: cash equivalent
  19. EIM13500
    General
  20. EIM13505
    £30,000 threshold: single payment or benefit
  21. EIM13520
    £30,000 threshold: application for receipts on or after 6 April 1998
  22. EIM13530
    £30,000 threshold: aggregating receipts
  23. EIM13540
    Meaning of associated employers
  24. EIM13550
    Record of threshold allowed
  25. EIM13600
    Payments on death
  26. EIM13610
    Injury and disability payments: general
  27. EIM13620
    Meaning of disability: Statement of Practice 2/1981
  28. EIM13630
    Meaning of disability: Hasted v Horner (67TC439)
  29. EIM13635
    Typical disability case scenario
  30. EIM13637
    Agreements include non-disability claims
  31. EIM13640
    Disability cases: reports to Employment Income Technical
  32. EIM13650
    Interaction with capital gains tax
  33. EIM13660
    Lump sums from certain pension schemes
  34. EIM13670
    Lump sums from overseas schemes: Extra-Statutory Concession A10
  35. EIM13675
    Termination payments and benefits: Section 401 ITEPA 2003: exceptions: payments and benefits in respect of employee liabilities and indemnity insurance
  36. EIM13680
    Foreign service: general
  37. EIM13690
    Foreign service: definition and full exception
  38. EIM13700
    Foreign service: reduction of charge
  39. EIM13705
    Foreign service: service before 6 April 1974
  40. EIM13710
    Benefits and other payments in respect of certain overseas territories
  41. EIM13720
    H M Forces
  42. EIM13730
    Double taxation relief
  43. EIM13735
    Contributions to approved retirement benefits schemes, etc
  44. EIM13740
    Payments to meet legal costs connected with termination
  45. EIM13745
    Payments for outplacement counselling
  46. EIM13747
    Additional lump sum compensation payment (ALSCP)
Termination payments and benefits: redundancy payments
  1. EIM13750
    General
  2. EIM13760
    Statutory redundancy 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. EIM13834
    Severance payments made under the working rule agreement for the engineering construction industry
  15. EIM13836
    Severance payments linked to Section 135 Employment Rights Act 1996: industries other than engineering construction
  16. EIM13838
    Severance payments made under the working rule agreement for the engineering construction industry: scale of payments
  17. EIM13840
    Redundancy payments by Department of Trade and Industry, etc: enquiries: exchange of information
  18. EIM13842
    Redundancy payments by Department of Trade and Industry, etc: tax treatment
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
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
    Foreign service reduction: calculation
  21. EIM13990
    Redundancy: Statement of Practice 1/1994: conditional payments
  22. EIM13995
    Calculation of damages: Gourley principle