Changes to tax treatment of post-termination payments

David Reid
Director
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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.