Calculating the tax due when an employee leave employment

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Calculating the tax due when an employee leave employment by Mind Map: Calculating the tax due when an employee leave employment

1. Is the payment an employer-finance benefit scheme?

1.1. Retirement

2. Advising the client

2.1. Payments in lieu of notice

2.2. Post-employment notice pay

3. Is the payment a redundancy payment?

4. Is the payment an ex-gratia payment?

5. Is the payment a statutory redundancy payment?

6. Is the payment made in respect of garden leave?

7. Is the payment compensation for loss of office?

8. Is the payment made in connection with a restrictive covenant?

9. Applying the £30,000 threshold

10. Payments that are not taxable

10.1. Payments on death, injury or disability

10.2. Approved pensions

10.3. Legal costs

10.4. Counselling services

10.5. Foreign service exemption

11. Payments made after the employment has ended

11.1. Cash

11.2. Benefits in kind

12. Reporting the payment