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HMRC internal manual

Employment Income Manual

Termination payments and benefits: handling enquiries

The technical knowledge required in order to deal with termination payments and benefits means that this is work appropriate to officers with technical experience in this area. (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

Enquiries from taxpayers and employers on termination payments and benefits should generally be dealt with by following Clearances and Approvals 1 (CAP1) although some enquiries from employers may come through the non-statutory clearance procedure. How CAP1 operates is explained at EIM12825. There are some special circumstances in termination cases where the advice to be given goes beyond CAP1, explained in EIM12827.