Related Commentary  Related CasesRelated HMRC Manuals


In the heading, the words “: benefits in kind etc.” omitted by NICTASTA 2019, s. 1(10), with effect from 6 April 2020 (except in relation to: (a) termination awards received on or after 6 April 2020 in respect of employments terminated before 6 April 2020; or (b) termination awards which are received in instalments where the first instalment was received before 6 April 2020) (SI 2020/285, reg. 2).

10(1)  Where–

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