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Are you correctly taxing termination payments to employees for disability?

公司事务 | 10/07/2023

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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公司事务 员工激励 雇佣、养老金与移民

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Stretch Nicholas

Nicholas Stretch

Partner

伦敦

De Lima Desiree

Desiree De Lima

Associate

伦敦

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