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Home / Simons-Taxes /Personal and employment tax /Part E4 Employment income /Division E4.8 Payments and benefits on termination of employment /Components of the termination package / E4.821 Components of the termination package—overview

E4.821 Components of the termination package—overview

Personal and employment tax

E4.821 Components of the termination package—overview

A termination package may comprise many elements. Liability to tax depends on the nature and purpose of each element; the fact that the parties involved describe it in a particular way is not conclusive (although reaching a decision may involve careful analysis of any agreement covering the payment. See,

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A4.204 Claims procedure—corporation tax

I4.142A Liabilities which are not discharged out of the estate

I3.367 Fall in value relief—changes in interests in land

E4.11120 Additional annual returns by employers—overview

I9.325 Foreign pensions free from IHT

C2.501A Compensation and capital gains tax—overview

E5.406 Employees of European Union delegations—tax exemptions

E8.271 Liability for Class 1A contributions

I5.251 Absolute entitlement by the life tenant

E8.811 National Insurance number—refusal of application

C2.902 Wasting assets—wasting of allowable expenditure

C2.1231 Leases—deemed premiums

B2.319 Duality of purpose—apportionment of the expenditure

I7.120A BPR and excepted assets

C3.305 Rollover relief—time limit for acquisition of replacement assets

C3.1705 Non-qualifying tax years, and disposals of a main home under NRCGT

C3.1713 PPR relief where a dependent relative occupied the residence prior to 6 April 1988

D1.1061 Substantial shareholding exemption—interaction with other reliefs

B2.202 Capital receipts

E1.416 Dividends from non-UK resident companies—general