SE13540 - Termination payments and benefits: Section 148 ICTA 1988: £30,000 exemption: meaning of "associated employers"

Paragraph 8 Schedule 11 ICTA 1988

This instruction explains what “associated employers” means. SE13530 explains that payments and benefits from “associated employers” must be aggregated before giving the £30,000 exemption.

Employers are “associated” if, on the “relevant date” for any of the payments or benefits:

• one employer is under the control of the other or
• one employer is under the control of a third person who controls, or is controlled by, the other employer

See example SE13965

For this purpose: