Chapter EIM13878
| Published date | 22 May 2014 |
| Record Number | EIM13878 |
| Court | HM Revenue & Customs |
With effect from 6 April 2018, some termination payments and benefits are chargeable to income tax as general earnings and do not benefit from the £30,000 threshold available in section 403 ITEPA 2003.
EIM13874 defines the term ‘relevant termination awards’ and explains that relevant termination awards are split into 2 elements:
- post-employment notice pay (PENP) (see EIM13876)
- relevant termination awards subject to section 403 ITEPA 2003
Termination awards subject to section 403...
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