SE13020 - Termination payments and benefits: Section 148 ICTA 1988: scope of the charge: details

Section 148 ICTA 1988

Provided a payment or benefit is within the scope of Section 148 ICTA 1988 (see SE13010) then it is chargeable on the person who holds or has held the employment in respect of which the payment is made:

• even if paid or enjoyed long after the termination (see example SE13912)
• whether provided by the employer or by someone else (see example SE13911)
• even if not paid under a legal obligation (see example SE13914)
• if not in money (see SE13040, third bullet)
• if received by a non-resident or from a foreign source (see SE13050)
• whether received by the employee or by the spouse, relative, dependant or personal representatives of the employee (see example SE13916)
• where provided on behalf of, or to the order of, the employee (see example SE13918). However, some of these payments are excluded from the charge: see SE13120 for details

The one exception is where the employee has died since the event that gave rise to the payment, when the assessment is on the personal representatives of the employee.