From 6 April 2011 important changes have been made to the rules on taxing post-termination payments operated by HMRC.

From the start of the new tax year on 6 April 2011, some important changes have been made to the rules on taxing post-termination payments operated by HMRC.
The following payments have been affected
- Post-termination payment (payment under compromise agreements)
- Employee shares scheme
More details can be found here.