HMRC internal manual

Employment Income Manual

EIM12800 - Termination payments and benefits: contents

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
    Threshold, exceptions, reliefs and reduction
  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 10/1981
  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 PTCPP Technical Team
  32. EIM13650
    Interaction with capital gains tax
  33. EIM13660
    Lump sums from certain pension schemes
  34. EIM13670
    Exceptions: lump sums from overseas pension schemes
  35. EIM13675
    Section 401 ITEPA 2003: exceptions: payments and benefits in respect of employee liabilities and indemnity insurance
  36. EIM13680
    Foreign service: general
  37. EIM13685
    Definition of 'foreign seafaring service'
  38. EIM13690
    Foreign service: definition and full exception
  39. EIM13692
    Interaction with PENP
  40. EIM13695
    Application of double taxation agreements to termination payments
  41. EIM13698
    PAYE - taxing rights shared over an element of a termination payment
  42. EIM13700
    Foreign service: reduction of charge
  43. EIM13702
    Reduction of charge: 'foreign seafaring service'
  44. EIM13705
    Foreign service: service before 6 April 1974
  45. EIM13710
    Benefits and other payments in respect of certain overseas territories
  46. EIM13720
    H M Forces
  47. EIM13730
    Double taxation relief
  48. EIM13735
    Contributions to approved retirement benefits schemes, etc
  49. EIM13740
    Payments to meet legal costs connected with termination
  50. EIM13745
    Payments for outplacement counselling
  51. EIM13747
    Additional lump sum compensation payment (ALSCP)