GNT 34: Termination Payments

The taxation of termination payments is one of the top five items that HMRC are likely to review in any employer compliance visit.

The details in this Guidance Note seek to provide a brief summary of the likely issues and the risks associated with such payments. This is a potentially area is currently under review by HMRC.

This content is restricted to members. To view this content please register or login below to view this content.

Sign-Up For Free

Sign-up to receive up-to-date information and advice on tax developments within your industry.

Sign-up for free