The Taxation of termination payments - KPMG United Kingdom
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The Taxation of termination payments – Recent developments

The Taxation of termination payments

Our recent article for Executive Compensation Briefing looks at the impact of recent announcements on the changes to the taxation of termination payments



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While the government aims to simplify the taxation of termination payments, recent parliamentary debates and the announcement of the de¬ferral of the National Insurance Contributions Bill have complicated matters.

In this article we look each of the slated changes to consider where they currently stand and outline what is left to do.

In a recent article [PDF – see above] for Executive Compensation Briefing*, Donna Sharp, a director in KPMG’s Employment Legal Services team and Mike Lavan, a director and employment tax specialist in KPMG’s Employer Reward Services team, take a look at recent developments in the taxation of termination payments.

*Reproduced with permission.

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