EIM12800 - Termination payments and benefits: contents
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EIM12830Common questions relating to termination payments and benefits: cross-references to information
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EIM12850The most common termination payments and benefits taxable in full
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EIM12852Compensation for loss of office
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EIM12855Compromise agreements: general
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EIM12856Compromise agreements: earnings
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EIM12870Action required if a payment is not chargeable under Sections 62, 225 or 394 ITEPA 2003
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EIM13000General
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EIM13005Types of payment within section 401 ITEPA 2003
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EIM13010Scope of charge
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EIM13012In connection with
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EIM13020Details
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EIM13030Benefits: meaning
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EIM13050Section 401 ITEPA 2003: foreign aspects
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EIM13070Calculation of damages: the Gourley principle
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EIM13100Year of assessment
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EIM13110Meaning of received
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EIM13120Certain payments made on behalf of or to the order of the employee excluded from charge
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EIM13250Treatment of non-cash benefits for Section 401 ITEPA 2003: general
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EIM13270Valuation of non-cash benefits received on or after 6 April 1998: cash equivalent
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EIM13280Valuation of non-cash benefits received on or after 6 April 1998: usual application of cash equivalent definition.
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EIM13310Benefits other than living accommodation received after 6 April 1998: cash equivalent: rules appropriate for particular benefits
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EIM13320Benefits other than living accommodation received on or after 6 April 1998: cash equivalent of beneficial loans treated as payment of interest
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EIM13330Benefit of living accommodation received on or after 6 April 1998: cash equivalent
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EIM13500Threshold, exceptions, reliefs and reduction
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EIM13505£30,000 threshold: single payment or benefit
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EIM13520£30,000 threshold: application for receipts on or after 6 April 1998
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EIM13530£30,000 threshold: aggregating receipts
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EIM13540Meaning of associated employers
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EIM13550Record of threshold allowed
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EIM13600Payments on death
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EIM13610Injury and disability payments: general
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EIM13620Meaning of disability: Statement of Practice 10/1981
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EIM13630Meaning of disability: Hasted v Horner (67TC439)
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EIM13635Typical disability case scenario
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EIM13637Agreements include non-disability claims
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EIM13640Disability cases: reports to IPD Technical Team
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EIM13650Interaction with capital gains tax
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EIM13660Lump sums from certain pension schemes
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EIM13670Exceptions: lump sums from overseas pension schemes
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EIM13675Section 401 ITEPA 2003: exceptions: payments and benefits in respect of employee liabilities and indemnity insurance
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EIM13680Foreign service: general
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EIM13685Definition of 'foreign seafaring service'
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EIM13690Foreign service: definition and full exception
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EIM13692Interaction with PENP
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EIM13695Application of double taxation agreements to termination payments
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EIM13698PAYE - taxing rights shared over an element of a termination payment
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EIM13700Foreign service: reduction of charge
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EIM13702Reduction of charge: 'foreign seafaring service'
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EIM13705Foreign service: service before 6 April 1974
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EIM13710Benefits and other payments in respect of certain overseas territories
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EIM13720H M Forces
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EIM13730Double taxation relief
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EIM13735Contributions to approved retirement benefits schemes, etc
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EIM13740Payments to meet legal costs connected with termination
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EIM13745Payments for outplacement counselling
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EIM13747Additional lump sum compensation payment (ALSCP)
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EIM13750General
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EIM13760Statutory redundancy payments and approved contractual payments
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EIM13765Payments made under contractual terms
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EIM13775Non-statutory redundancy payments: general
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EIM13785Non-statutory redundancy payments: Statement of Practice 1/1994: general
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EIM13790Non-statutory redundancy payments: Statement of Practice 1/1994: clearance applications
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EIM13800Meaning of redundancy: statutory definition
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EIM13802Meaning of redundancy: application of statutory definition
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EIM13810Re-engagements: general
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EIM13820Re-engagements: interaction of employment and tax law
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EIM13825Site agreements for short-service employees: general
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EIM13830Site agreements for short-service employees: tax treatment
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EIM13832Site agreements for short-service employees: reports
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EIM13840Redundancy payments by Department for Business, Energy & Industrial Strategy: enquiries: exchange of information
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EIM13842Redundancy payments by Department of Trade and Industry, etc: tax treatment
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EIM13843Redundancy payments and 'compensatory notice pay' made by Redundancy Payments Offices (RPOs) of the Department for Business, Energy and Industrial Strategy (BEIS)
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EIM13844Reports by employers of payments and benefits within section 401: settlements made after 5 April 1998: general
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EIM13850Reports by employers of payments and benefits within Section 401: settlements made after 5 April 1998: contents of report
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EIM13855Reports by employers of payments and benefits within Section 401: settlements made after 5 April 1998: subsequent reports
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EIM13870Employer's PAYE responsibilities
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EIM13872Assessment of Section 401 payments and benefits
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EIM13874Relevant termination awards received on or after 6 April 2018
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EIM13876Relevant termination awards: post-employment notice pay (PENP)
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EIM13877Post-employment notice pay (PENP): interaction with section 27 ITEPA 2003
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EIM13878Relevant termination awards subject to section 403 ITEPA 2003
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EIM13880Post-employment notice pay (PENP) formula
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EIM13882PENP Formula: how to calculate ‘BP’
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EIM13884PENP formula: how to calculate ‘BP’: ‘allowances’
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EIM13886PENP formula: how to calculate ‘P’
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EIM13888PENP formula: how to calculate ‘P’: examples
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EIM13890PENP formula: how to calculate ‘D’
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EIM13892PENP formula: how to calculate ‘D’: examples
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EIM13894PENP formula: how to calculate ‘D’: limited-term contracts
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EIM13896PENP formula: how to calculate ‘T’
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EIM13898PENP formula: defined terms
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EIM13899PENP formula: internationally mobile employees
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EIM13900Introduction
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EIM13905Interaction with benefits received during employment
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EIM13906Interaction with benefits received during employment: Part 3 Chapter 6 ITEPA 2003
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EIM13910In connection with
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EIM13911Provider of the payment or benefit
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EIM13912Provision received after termination
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EIM13914Legal obligation to pay
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EIM13916Payments and benefits received by someone other than the employee
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EIM13918Payments and benefits provided on behalf of the employee, or to the employee's order
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EIM13920Compensation for loss of office
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EIM13922Damages for breach of contract
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EIM13924Compromise agreements
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EIM13932Year of assessment for payments and benefits received on or after 6 April 1998
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EIM13934Non-cash benefits received on or after 6 April 1998: Section 62 value
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EIM13955Examples of how the £30,000 threshold operates for receipts on or after 6 April 1998.
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EIM13965Meaning of associated employers
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EIM13970Foreign service exception: calculation
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EIM13975Foreign service exception: groups
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EIM13980Foreign service reduction: interaction with the £30,000 threshold
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EIM13985Example: foreign service reduction
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EIM14000Relevant termination awards received on or after 6 April 2018
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EIM13990Redundancy: Statement of Practice 1/1994: conditional payments
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EIM13995Calculation of damages: Gourley principle