Chapter EIM13894
| Published date | 22 May 2014 |
| Record Number | EIM13894 |
| Court | HM Revenue & Customs |
EIM13874 explains that, with effect from 6 April 2018, the post-employment notice pay element of all ‘relevant termination awards’ is chargeable to income tax as general earnings. Post-employment notice pay is calculated using the PENP formula (see EIM13880).
In the PENP formula, ‘D’ is the number of calendar days in the ‘post-employment notice period’. The ‘post-employment notice period’ is the period beginning at the end of the last day of employment and ending with the ‘earliest lawful termination date’.
EIM13898 provides the definition of ‘earliest lawful termination date’.
Where an employee’s employment contract is a ‘limited-term contract’ and does not include a requirement for...
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