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Exceptions from the residual category of termination payments

Tax Planning: 2021/22

Edited by:
Mark McLaughlin
Publisher:
Bloomsbury Professional
Edition:
2021/22 edition
Publication Date:
September 2021
Law Stated At:
July 2021
Chapter 11: Payments made on the termination of employment Introduction £30,000 threshold The ‘earnings component’ of a residual termination payment The non-earnings component of a residual termination payments Payments made on death Payments made for injury or disability Contributions to registered pension schemes Foreign service exception Foreign service relief Payments of certain legal costs Counselling and other outplacement services Retraining courses Long-service awards ...

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