SE13550 - Termination payments and benefits: Section 148 ICTA 1988: £30,000 exemption: record of exemption allowed

Where

• all or part of the £30,000 exemption (see SE13505 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.