Termination payments and benefits: Section 401 ITEPA 2003: £30,000 threshold: record of threshold used
- all or part of the £30,000 threshold (see EIM13505 and subsequent guidance) has been deducted from either cash payments or non-cash benefits and
- a subsequent payment will be made, or a continuing benefit will be provided, in connection with any office or employment under the same employer, or an associated employer
add a prominent note to the record and set the SA signal.
Further advice is given in EP1362.