EIM12820 - Termination payments and benefits: handling enquiries

The technical knowledge required in order to deal with termination payments and benefits means that this is work appropriate to Inspectors. PAYE Technical Helpline where necessary.

Enquiries from taxpayers and employers on termination payments and benefits should generally be dealt with by following Code of Practice 10 (COP10). How this operates is explained at EIM12825. There are some special circumstances in termination cases where the advice to be given goes beyond COP10, explained in EIM12827.