Other UK income 22 - Total lump sums, benefits, contributions etc, due to you in the year to 5 April 2020
Enter the total due to you in the year to 5 April 2021, before any tax was taken off the payments.
If any non-cash benefits were provided you will have to work out their cash value or equivalent.
If you need help with this, look at Chapter 27 in the 480 booklet: Expenses and Benefits: A Tax Guide, or refer to the guidance in the Employment Income Manual (EIM) (references to the EIM are given in brackets below).
Exclude from this total any:
- payments from HM Revenue and Customs registered pension schemes
- payments from foreign government retirement benefit schemes
- benefits (other than relevant benefits from an Employer Financed Retirement Benefits Scheme (EFRBS). See the guidance notes for further information and detail about other relevant benefits) received or provided while you were still an employee
- payment for counselling services received on leaving (EIM13745)
- legal costs paid by your employer to your solicitor as part of a termination settlement compensating for the loss of your employment (EIM13740)
- special payments made by your employer into a registered pension scheme as part of the termination arrangements (EIM13735)
- lump sums paid to members of the armed forces paid under Royal Warrant, Queen's Order or Order in Council
For further guidance and information, see the notes and Working Sheet in the Additional information notes.