Are you correctly taxing termination payments to employees for disability?

Termination payments made to employees on account of disability are completely free of tax and National Insurance contributions (NICs). They are not subject to the £30,000 cap that normally applies to tax-free termination payments.

HMRC's restrictive interpretation of what qualifies as a disability payment has been successfully challenged in a recent case.

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‘No pass-on in most business sectors’ – CAT rules Visa and Mastercard have not met burden of proving that any pass-on took place by majority of merchant claimants

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Dispute Resolution

Are you correctly taxing termination payments to employees for disability?

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Nicholas Stretch

Desiree De Lima

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