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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

Division E4.8 Payments and benefits on termination of employment

Personal and employment tax

Division E4.8 Payments and benefits on termination of employment

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E4.801 Termination payments鈥攐verview

E4.802 Termination payments鈥攁pplying the legislation

E4.802A Termination payments鈥攖reatment as earnings

E4.802B Termination payments鈥攌ey changes applicable from 6 April 2018

E4.802BA Loss of office, employment or earnings鈥攇eneral

E4.802BB Loss of office, employment or earnings鈥攕cope of the charge

E4.802C Payments in lieu of notice (PILONs) and post-employment notice pay (PENP) (from 6 April 2018)

E4.802D Termination payments鈥擭IC implications

E4.802DA Termination payments鈥攅xemptions and deductions in respect of foreign service

E4.802E Foreign service relief and interaction with post-employment notice pay (from 6 April 2018)

E4.802F Termination payments鈥攐ther exceptions from the charge to tax

E4.812A Payments in lieu of notice (PILONs) (pre 6 April 2018)

E4.812B Termination payments qualifying for £30,000 exemption (pre 6 April 2018)

E4.812C Exemptions and deductions in respect of foreign service relief鈥攅xamples (pre 6 April 2018)

E4.812D Destinations for rewritten material

E4.816B Termination payments鈥攖iming

E4.816C Termination payments鈥攔eporting requirements

E4.816D Termination payments鈥擯AYE

E4.821 Components of the termination package鈥攐verview

E4.822A Termination of employment鈥攍iquidated damages

E4.823 Payments under settlement (compromise) agreements or ERA 1996

E4.824 Termination of employment鈥攔edundancy payments

E4.825 Termination of employment鈥攔estrictive covenants

E4.826 Termination of employment鈥攔epayment clauses

E4.827 Termination of employment鈥攍egal costs

E4.827A Termination of employment鈥攊njury to feelings

E4.828 Termination of employment鈥攃ounselling services

E4.828A Termination of employment鈥攔etraining courses

E4.829 Termination of employment鈥攚riting off loans

E4.829A Destinations for rewritten material

E4.831 The tax element in damages鈥攐verview

E4.832 The Gourley principle

E4.833 Damages for wrongful dismissal

E4.834 Calculation of notional tax liability

E4.834A Tax and calculation of unfair dismissal compensation

E4.835 Damages under the Fatal Accidents Acts

E4.836 Damages for loss of pension rights

E4.841 Retirement benefit schemes鈥攇eneral

E4.841A Public service compensation schemes

E4.841B Termination payments鈥攊nteraction with capital gains tax

E4.841C Termination payments鈥攑ayments to MPs and others

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