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HMRC internal manual

Employment Income Manual

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.