EIM00660 - Employment income: earnings from employment: payment for loss of rights
Section 62 ITEPA 2003
Employees sometimes claim that a payment is not taxable because
it is for loss of rights.
The fact that a payment is for loss of rights does not, by
itself, determine whether it is taxable. It is important to
consider the nature of the right that has been given up. The nature
of the right will show whether the payment is from the employment
or from something else (see
EIM00600).
As regards:
