SE12800 – Termination payments and benefits - table of contents
Termination payments and benefits: introduction
| SE12805 | Introduction: finding the facts |
| SE12810 | Introduction: legislation to be applied |
| SE12815 | Interactions with non-cash benefits provided through termination |
| SE12820 | Handling enquiries |
| SE12825 | Handling enquiries: application of Code of Practice 10 (COP10) |
| SE12827 | Handling enquiries: Employer's Further Guide to PAYE & NICs (CWG2) |
Termination payments and benefits: tax treatment of particular items
| SE12830 | Common questions relating to termination payments and benefits: cross-references to information |
| SE12850 | The most common termination payments and benefits taxable in full |
| SE12852 | Compensation for loss of office |
| SE12855 | Compromise Agreements: general |
| SE12856 | Compromise Agreements: emoluments |
| SE12870 | Action required if a payment is not chargeable under Sections 19, 313 or 596A ICTA 1988 |
| Payments under the Employment Rights Act 1996 and other employment statute | |
| SE12950 | Employment Tribunals: general |
| SE12960 | Employment Tribunals: unfair dismissal |
| SE12965 | Compensation for discrimination |
| SE12970 | Employment Tribunals: wrongful dismissal |
| Payments in lieu of notice ('PILONs') | |
| SE12975 | 'PILONs': general |
| SE12976 | 'PILONs': contractual payments |
| SE12977 | 'PILONs': expectation or custom |
| SE12978 | 'PILONs': damages |
| SE12979 | 'PILONs': agreements |
Termination payments and benefits: Section 148 ICTA 1988
| Section 148 ICTA 1988: general | |
| SE13000 | General |
| SE13005 | Types of payment within Section 148 ICTA 1988 |
| Section 148 ICTA 1988: scope | |
| SE13010 | Scope of charge |
| SE13012 | “In connection with” |
| SE13020 | details |
| SE13030 | benefits |
| Section 148 ICTA 1988: changes from 6 April 1998 | |
| SE13040 | Changes to Section 148 made by Section 58 FA 1998 from 6 April 1998 |
| Section 148 ICTA 1988: foreign aspects | |
| SE13050 | Section 148: Foreign aspects |
| Section 148 ICTA 1988: damages | |
| SE13070 | Calculation of damages: the ‘Gourley’ principle |
| Section 148 ICTA 1988: miscellaneous | |
| SE13100 | Year of assessment |
| SE13110 | Meaning of “received” |
| SE13120 | Certain payments made on behalf of or to the order of the employee excluded from charge |
| . | Section 148 ICTA 1988: non-cash benefits |
| SE13250 | Treatment of non-cash benefits for Section 148 ICTA 1988: general |
| SE13255 | Non-cash benefits received before 6 April 1998 |
| SE13260 | Terminations between 6 April 1996 and 5 April 1998: transitional arrangements for non-cash benefits |
| SE13270 | Valuation of non-cash benefits received on or after 6 April 1998: cash equivalent |
| SE13280 | Valuation of non-cash benefits received on or after 6 April 1998: usual application of “cash equivalent” definition. |
| SE13290 | Non-cash benefits received on or after 6 April 1998 but previously charged to tax |
| SE13300 | Benefits other than living accommodation received on or after 6 April 1998: “cash equivalent” |
| SE13310 | Benefits other than living accommodation received after 6 April 1998: “cash equivalent”: rules appropriate for particular benefits |
| SE13320 | Benefits other than living accommodation received on or after 6 April 1998: “cash equivalent” of beneficial loans treated as payment of interest |
| SE13330 | Benefit of living accommodation received on or after 6 April 1998: “cash equivalent” |
| SE13331 | Benefit of living accommodation received on or after 6 April 1998: “cash equivalent”: definitions |
| SE13338 | Benefit of living accommodation received on or after 6 April 1998: “cash equivalent”: cost of providing the accommodation is £75,000 or less |
| SE13340 | Benefit of living accommodation received on or after 6 April 1998: “cash equivalent”: “cost of providing the accommodation” is more than £75,000: general |
| SE13350 | Benefit of living accommodation received on or after 6 April 1998: “cash equivalent”: “cost of providing the accommodation” is more than £75,000: method A |
| SE13360 | Benefit of living accommodation received on or after 6 April 1998: “cash equivalent”: “cost of providing the accommodation” is more than £75,000: method B |
| Section 148 ICTA 1988: exemptions and relief | |
| SE13500 | General |
| Section 148 ICTA 1988: the £30000 exemption | |
| SE13505 | £30000 exemption: single payment or benefit |
| SE13510 | £30000 exemption: application for receipts before 6 April 1998 |
| SE13520 | £30000 exemption: application for receipts on or after 6 April 1998 |
| SE13530 | £30000 exemption: aggregating receipts |
| SE13540 | Meaning of “associated employers” |
| SE13550 | Record of exemption allowed |
| Section 148 ICTA 1988: death | |
| SE13600 | Payments on death |
| Section 148 ICTA 1988: Injury and disability | |
| SE13610 | Injury and disability payments: general |
| SE13620 | Meaning of “disability”: Statement of Practice 2/1981 |
| SE13630 | Meaning of “disability”: Hasted v Horner (67 TC 439) |
| SE13640 | Disability cases: reports to Personal Tax (Technical) |
| SE13650 | Interaction with Capital Gains Tax |
| Section 148 ICTA 1988: other exemptions | |
| SE13660 | Lump sums from superannuation schemes |
| SE13670 | Lump sums from overseas schemes: Extra Statutory Concession A10 |
| SE13680 | Foreign service: general |
| SE13690 | Foreign service: definition and full exemption |
| SE13700 | Foreign service: reduction of charge |
| SE13705 | Foreign service: service before 6 April 1974 |
| SE13710 | Benefits and other payments in respect of certain overseas territories |
| SE13720 | H M Forces |
| SE13730 | Double Taxation Relief |
| SE13735 | Contributions to approved retirement benefits schemes etc |
| SE13740 | Payments to meet legal costs connected with termination |
| SE13745 | Payments for outplacement counselling |
| SE13747 | Additional Lump Sum Compensation Payment (ALSCP) |
Termination payments and benefits: redundancy payments
| SE13750 | General |
| SE13760 | Statutory redundancy payments |
| SE13765 | Payments made under contractual terms |
| SE13775 | Non-statutory redundancy payments: general |
| SE13785 | Non-statutory redundancy payments: Statement of Practice 1/1994: general |
| SE13790 | Non-statutory redundancy payments: Statement of Practice 1/1994: clearance applications |
| SE13800 | Meaning of “redundancy”: statutory definition |
| SE13802 | Meaning of “redundancy”: application of statutory definition |
| SE13810 | Re-engagements: general |
| SE13820 | Re-engagements: interaction of employment and tax law |
| SE13825 | Site agreements for short-service employees: general |
| SE13830 | Site agreements for short-service employees: tax treatment |
| SE13832 | Site agreements for short-service employees: reports to Regional Office |
| SE13834 | Severance payments made under the Working Rule agreement for the engineering construction industry |
| SE13836 | Severance payments linked to Section 135 Employment Rights Act 1996: industries other than engineering construction: reports to Regional Office |
| SE13838 | Severance payments made under the Working Rule agreement for the engineering construction industry: scale of payments |
| SE13840 | Redundancy payments by Department of Trade and Industry etc: enquiries: exchange of information |
| SE13842 | Redundancy payments by Department of Trade and Industry etc: tax treatment |
Termination payments and benefits: Section 148 ICTA 1988: employer aspects
| SE13844 | Reports by employers of payments and benefits within Section 148: settlements made after 5 April 1998: general |
| SE13850 | Reports by employers of payments and benefits within Section 148: settlements made after 5 April 1998: contents of report |
| SE13855 | Reports by employers of payments and benefits within Section 148: settlements made after 5 April 1998: subsequent reports |
| SE13865 | Reports by employers of payments and benefits within Section 148: settlements made before 6 April 1998 |
| SE13870 | Employer’s PAYE responsibilities |
| SE13872 | Assessment of Section 148 payments and benefits |
Termination payments and benefits: Examples
| SE13900 | Introduction |
| SE13905 | Interaction with benefits received during employment: Sections 148 & 154 ICTA 1988 |
| SE13906 | Interaction with benefits received during employment: Sections 148 & 157 ICTA 1988 |
| SE13910 | “In connection with” |
| SE13911 | Provider of the payment or benefit |
| SE13912 | Provision received after termination |
| SE13914 | Legal obligation to pay |
| SE13916 | Payments and benefits received by someone other than the employee |
| SE13918 | Payments and benefits provided on behalf of the employee, or to the employee’s order |
| SE13920 | Compensation for loss of office |
| SE13922 | Damages for breach of contract |
| SE13924 | Compromise agreements |
| SE13926 | Year of assessment for pre-6.4.98 termination payments and benefits |
| SE13928 | Year of assessment for pre-6.4.98 change payments and benefits |
| SE13930 | Year of assessment for pre-6.4.98 commutation payments and benefits |
| SE13932 | Year of assessment for payments and benefits received on or after 6.4.98 |
| SE13934 | Non-cash benefits received on or after 6 April 1998: “Section 19” value |
| SE13940 | The “transitional arrangements” for terminations in 1996/97 and 1997/98: non-cash receipts before 6 April 1998 |
| SE13945 | Non-cash benefits received before 6 April 1998: “valuable consideration” |
| SE13950 | Example of how the £30000 exemption operates for receipts pre-6 April 1998 where payments fall into different tax years. |
| SE13951 | Examples of how the £30000 exemption operates for receipts pre-6 April 1998 where payments fall into the same tax year. |
| SE13955 | Examples of how the £30000 exemption operates for receipts on or after 6 April 1998. |
| SE13960 | Example of how the £30000 exemption operates for receipts overlapping 6 April 1998 |
| SE13965 | Meaning of “associated employers” |
| SE13970 | “Foreign service” exemption: calculation |
| SE13975 | “Foreign service” exemption: groups |
| SE13980 | Foreign service reduction: interaction with the £30000 exemption |
| SE13985 | Foreign service reduction: calculation |
| SE13990 | Redundancy: Statement of Practice 1/1994: conditional payments |
| SE13995 | Calculation of damages: “Gourley” principle |
| SE14000 | Living accommodation: “cost of providing” |
