HM Revenue & Customs

Other UK income 27 - Lump sums or benefits received from an EFRBS excluding pensions

Enter the amount of any lump sums or benefits received from a Employer-Financed Retirement Benefits Scheme (EFRBS) excluding pensions.

Do not include lump sum payments from overseas schemes that are taxable as pension income. These should be included in the ‘Overseas pension, social security benefits and royalties’ section in the Foreign section.

If the payment was less straightforward, see the notes and Working Sheet in the Additional information notes.