SE13120 - Termination payments and benefits: certain payments and benefits made on behalf of or to the order of an employee which are excluded from Section 148 ICTA 1988

SE13020 explained that payments or benefits made on behalf of or to the order of an employee are within the scope of Section 148 ICTA 1988. However, these payments or benefits may be excluded from the charge if an employer makes them:

• into an approved retirement benefits scheme (see SE13735), or
• to an employee's solicitor in payment of legal costs which the employee has incurred in taking action, arising from the termination of his employment, against the employer (see SE13740), or
• for “outplacement counselling” on coping with job loss and finding new work (see SE13745)