| EIM12830 | Common questions relating
to termination payments and benefits: cross-references to
information |
| EIM12850 | The most common
termination payments and benefits taxable in full |
| EIM12852 | Compensation for loss of
office |
| EIM12855 | Compromise agreements:
general |
| EIM12856 | Compromise agreements:
earnings |
| EIM12870 | Action required if a
payment is not chargeable under Sections 62, 225 or 393 ITEPA
2003 |
Payments under the Employment Rights Act 1996 and other
employment statute
|
| EIM12950 | Employment Tribunals:
general |
| EIM12960 | Employment Tribunals:
unfair dismissal |
| EIM12965 | Compensation for
discrimination |
| EIM12970 | Employment Tribunals:
wrongful dismissal |
Payments in lieu of notice (PILONs)
|
| EIM12975 | Payments in lieu of
notice (PILONs) and gardening leave: general |
| EIM12976 | Contractual payments |
| EIM12977 | Automatic or customary
payments |
| EIM12978 | Damages and
agreements |
| EIM12979 | Agreements |
| Section 401 ITEPA 2003:
general |
| EIM13000 | General |
| EIM13005 | Types of payment within
Section 401 ITEPA 2003 |
| Section 401 ITEPA 2003:
scope |
| EIM13010 | Scope of charge |
| EIM13012 | In connection with |
| EIM13020 | Details |
| EIM13030 | Benefits |
| Section 401 ITEPA 2003:
foreign aspects |
| EIM13050 | Section 401 ITEPA 2003:
foreign aspects |
| Section 401 ITEPA 2003:
damages |
| EIM13070 | Calculation of damages:
the Gourley principle |
| Section 401 ITEPA 2003:
miscellaneous |
| EIM13100 | Year of assessment |
| EIM13110 | Meaning of received |
| EIM13120 | Certain payments made on
behalf of or to the order of the employee excluded from charge |
| Section 401 ITEPA 2003:
non-cash benefits |
| EIM13250 | Treatment of non-cash
benefits for Section 401 ITEPA 2003: general |
| EIM13270 | Valuation of non-cash
benefits received on or after 6 April 1998: cash equivalent |
| EIM13280 | Valuation of non-cash
benefits received on or after 6 April 1998: usual application of
cash equivalent definition. |
| EIM13290 | Non-cash benefits
received on or after 6 April 1998 but previously charged to
tax |
| EIM13310 | Benefits other than
living accommodation received after 6 April 1998: cash equivalent:
rules appropriate for particular benefits |
| EIM13320 | Benefits other than
living accommodation received on or after 6 April 1998: cash
equivalent of beneficial loans treated as payment of interest |
| EIM13330 | Benefit of living
accommodation received on or after 6 April 1998: cash
equivalent |
| Section 401 ITEPA 2003:
threshold, exceptions and reduction |
| EIM13500 | General |
| Section 401 ITEPA 2003:
the £30,000 threshold |
| EIM13505 | £30,000 threshold:
single payment or benefit |
| EIM13520 | £30,000 threshold:
application for receipts on or after 6 April 1998 |
| EIM13530 | £30,000 threshold:
aggregating receipts |
| EIM13540 | Meaning of associated
employers |
| EIM13550 | Record of threshold
allowed |
| Section 401 ITEPA 2003:
death |
| EIM13600 | Payments on death |
| Section 401 ITEPA 2003:
injury and disability |
| EIM13610 | Injury and disability
payments: general |
| EIM13620 | Meaning of disability:
Statement of Practice 2/1981 |
| EIM13630 | Meaning of disability:
Hasted v Horner (67TC439) |
| EIM13640 | Disability cases: reports
to Employment Income Technical |
| EIM13650 | Interaction with capital
gains tax |
| Section 401 ITEPA 2003:
other exceptions |
| EIM13660 | Lump sums from certain
pension schemes |
| EIM13670 | Lump sums from overseas
schemes: Extra-Statutory Concession A10 |
| EIM13680 | Foreign service:
general |
| EIM13690 | Foreign service:
definition and full exception |
| EIM13700 | Foreign service:
reduction of charge |
| EIM13705 | Foreign service: service
before 6 April 1974 |
| EIM13710 | Benefits and other
payments in respect of certain overseas territories |
| EIM13720 | H M Forces |
| EIM13730 | Double taxation
relief |
| EIM13735 | Contributions to approved
retirement benefits schemes, etc |
| EIM13740 | Payments to meet legal
costs connected with termination |
| EIM13745 | Payments for outplacement
counselling |
| EIM13747 | Additional lump sum
compensation payment (ALSCP) |
| EIM13750 | General |
| EIM13760 | Statutory redundancy
payments |
| EIM13765 | Payments made under
contractual terms |
| EIM13775 | Non-statutory redundancy
payments: general |
| EIM13785 | Non-statutory redundancy
payments: Statement of Practice 1/1994: general |
| EIM13790 | Non-statutory redundancy
payments: Statement of Practice 1/1994: clearance applications |
| EIM13800 | Meaning of redundancy:
statutory definition |
| EIM13802 | Meaning of redundancy:
application of statutory definition |
| EIM13810 | Re-engagements:
general |
| EIM13820 | Re-engagements:
interaction of employment and tax law |
| EIM13825 | Site agreements for
short-service employees: general |
| EIM13830 | Site agreements for
short-service employees: tax treatment |
| EIM13832 | Site agreements for
short-service employees: reports |
| EIM13834 | Severance payments made
under the working rule agreement for the engineering construction
industry |
| EIM13836 | Severance payments linked
to Section 135 Employment Rights Act 1996: industries other than
engineering construction |
| EIM13838 | Severance payments made
under the working rule agreement for the engineering construction
industry: scale of payments |
| EIM13840 | Redundancy payments by
Department of Trade and Industry, etc: enquiries: exchange of
information |
| EIM13842 | Redundancy payments by
Department of Trade and Industry, etc: tax treatment |
| EIM13900 | Introduction |
| EIM13905 | Interaction with benefits
received during employment |
| EIM13906 | Interaction with benefits
received during employment: Part 3 Chapter 6 ITEPA 2003 |
| EIM13910 | In connection with |
| EIM13911 | Provider of the payment
or benefit |
| EIM13912 | Provision received after
termination |
| EIM13914 | Legal obligation to
pay |
| EIM13916 | Payments and benefits
received by someone other than the employee |
| EIM13918 | Payments and benefits
provided on behalf of the employee, or to the employee's order |
| EIM13920 | Compensation for loss of
office |
| EIM13922 | Damages for breach of
contract |
| EIM13924 | Compromise
agreements |
| EIM13932 | Year of assessment for
payments and benefits received on or after 6 April 1998 |
| EIM13934 | Non-cash benefits
received on or after 6 April 1998: Section 62 value |
| EIM13955 | Examples of how the
£30,000 threshold operates for receipts on or after 6 April
1998. |
| EIM13965 | Meaning of associated
employers |
| EIM13970 | Foreign service
exception: calculation |
| EIM13975 | Foreign service
exception: groups |
| EIM13980 | Foreign service
reduction: interaction with the £30,000 threshold |
| EIM13985 | Foreign service
reduction: calculation |
| EIM13990 | Redundancy: Statement of
Practice 1/1994: conditional payments |
| EIM13995 | Calculation of damages:
Gourley principle |
