Other UK income 42 - Exemptions from tax for amounts you included in box D

Box H is for exemptions of amounts included in box D, such as redundancy payments. The maximum exemption is £30,000 for each job but if box D is less than £30,000 you can only enter in box H the amount in box D. Jobs with the same employer, or with employers under the same or common control, count as one job.

For example, if you received redundancy payments from two companies in the same group, you only get one exemption of up to £30,000. If your termination settlement extends to more than one year you can carry forward any unused exemption.