Related Commentary  Related HMRC Manuals

310(1)  No liability to income tax arises in respect of–

(a)the provision of services to a person in connection with the cessation of the person's employment, or

(b)the payment or reimbursement of–

(i)fees for such provision, or

(ii)travelling expenses incurred in connection with such provision,

if conditions A to D and, in the case of travel expenses, condition E are met.

310(2)  Condition A is that the only or main purpose of the provision of the services is to enable the person to do either or both of the following–

(a)to adjust to the cessation of the employment, or

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