Part 05-05-19 - Taxation Treatment of Termination Payments ...

Tax and Duty Manual Part 05-05-19 6 3. Tax Treatment of Other Lump Sums Receivable on Termination of Office or Employment The tax treatment of lump sum payments, other than those to which section 123 applies may vary and can be summarised as outlined below. 3.1 Statutory Redundancy Payments

  Part, Part 05