EIM30534 - Deductions: directors’ and
officers’ liabilities: relief for ex-employees: time
limits
Section 556 ITEPA 2003
Deductions under Section 555 ITEPA 2003 are available to
ex-employees only for amounts that they pay:
- after cessation of the employment
concerned and
- within six years of the end of the year of
assessment in which the employment ceased.
