Other UK income 23 - Taxable lump sums

If you need help with this, please look at Chapter 27 in the 480 booklet: Expenses and Benefits: A Tax Guide, or refer to the guidance in the Employment Income Manual (references to the EIM are given in brackets below)

Please enter the total of:

• any salary included in the lump sum that was due to you on leaving
• holiday pay
• payments in lieu of notice, whether contractual or paid habitually by the employer (other than damages) (see EIM 12975-12979)
• bonus payments
• compensation for changes in your employment terms
• payments made to guarantee your future conduct ('restrictive covenants') for example, agreeing not to compete with your former employer (see EIM03600+)
• any other contractual amount or benefit excluding contractual redundancy payments or benefits