SE13640 - Termination payments and benefits: Section 148 ICTA 1988: exemptions: payments on account of injury or disability: reports to Employment Income Technical

Paragraph 3(b) Schedule 11 ICTA 1988 (Section 188(1)(a) ICTA 1988 for payments and benefits received before 6 April 1998)

A disability case with any of the following features should be submitted to Employment Income Technical with a full statement of the facts before exemption is agreed:

• the employee is at or above the normal retirement age for the occupation in question at the time of termination
• the total provided (including the value of benefits: see SE13250) is more than £250,000
• the employee continues to provide services (including consultancy) to the employer or an associated employer (see SE13540) after a “disability” termination.

Reports should follow the usual format (see ADM6:109).