EIM13550 - Termination payments and benefits:
Section 401 ITEPA 2003: £30,000 threshold: record of threshold
used
Where:
- all or part of the £30,000 threshold
(see
EIM13505 and subsequent guidance) has
been deducted from either cash payments or non-cash benefits
and
- a subsequent payment will be made, or a
continuing benefit will be provided, in connection with any office
or employment under the same employer, or an associated
employer
add a prominent note to the record and set the SA signal.
Further advice is given in EP1362.
