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Sections 62, 225, 394 and 401 ITEPA 2003

An employment may end for many different reasons: dismissal, resignation, death, the end of a fixed term, retirement and so on.

When an employment comes to an end, an employee often receives a package that includes a variety of different elements. Examples include unpaid salary, damages, a payment in lieu of notice, a payment for a restrictive covenant, compensation for loss of office and the provision of a non-cash benefit after termination. The correct label is not always applied to each.

There is a logical sequence to follow when looking at a termination payment or benefit.

The first task is to identify each element within the package. For example, you may only know that 拢x has been paid and enquiries are needed to establish exactly what that 拢x has been paid for. Or it may be described as a redundancy payment but in fact includes some of the examples above. Payments and benefits may be paid under various legal obligations or may be ex-gratia.

Finding the facts may involve interviewing those involved as well as seeing all the documents and notes of meetings.

EIM12810 explains how to proceed once those facts are clear.

For a list of common questions about termination payments and benefits, see EIM12830.

Note: the benefits code (see EIM21007) does not usually apply after termination of employment.