– see also Redundancy payments

£30,000 threshold


Amount treated as earnings

Application of £30,000 threshold

Armed forces

Availability of foreign service deduction

Beneficial loans, notional interest


Application of threshold

Armed forces

Charge on

Death or disability payments, exception

Employees liabilities and indemnity insurance

Exception for certain payments received as earnings

Foreign government employments

Foreign service


Highest part of total income

Legal costs, payments of


Notional interest treated as paid, beneficial loans

Tax-exempt pension schemes


Transitional provisions and savings


Charge to tax

Class 1A contributions

Compensation and damages

Compromise agreements


Pension contributions/loss of share option rights

Consent order settling unfair dismissal claim

Constructive dismissal or resignation

Contracting-out rebate

Counselling and other outplacement services

Death or disability

Death or disability payments

Death or retirement, pension schemes and accident insurance policies


Early termination of consultancy agreement



Post-6 April 2019

Employee liabilities

Employee liabilities and indemnity insurance

Employment tribunal's award in respect of losses

Events arising from 2008 financial crisis

Ex gratia payment, voluntary resignation

Football players

Foreign governments

Foreign service

Foreign service relief

Garden leave and notice period


Government and local government workers

Greater London Authority

Indemnity insurance

Injury or disability

Interaction with benefits code

Legal costs

Lloyd's Names Associations, settlement of litigation

Mayor of London

Members of Parliament and ministers

Members of parliament and others

National Insurance contributions

Nature and treatment

Nature of payment

Non-resident employees


– see also PAYE


Payment in lieu of notice

Payments in lieu of notice

Payments in lieu of notice (PILONS)

Pension payments

Approved pensions

Employer-financed schemes

Pension scheme payments

Post Office closure Schemes, payments to sub-postmasters

Receipts basis

Recovery of tax


Redundancy payments

Removal expenses and benefits

Reporting requirements

Resident employees

Resident or ordinarily resident during year of payment

Restrictive covenants

Income tax

National Insurance contributions

Restrictive undertakings

Retirement benefit schemes

Retirement benefit schemes and

Retirement or removal from office or employment

Retraining courses

Settlement agreements

Stock bonus plan, payments under


Termination of employment by reason of redundancy

Threshold, application of

Timing of charge

Unfair dismissal

US/UK double tax agreement


Valuation of benefits

Valuation rules