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Lump sum payments

  1. Overview
  2. Basic exemption
  3. Increased exemption
  4. Standard Capital Superannuation Benefit (SCSB)
  5. Compensation for a change in working practices
  6. Other tax-exempt termination payments

Compensation for a change in working practices

You may be entitled to a lump sum payment from your employer as compensation for changing duties. Examples of these changes are:

  • where working practices change due to the introduction of new technology
  • where there is a move of your workplace from one location to another.

These payments are included as pay and are taxed in the normal way.

Next: Other tax-exempt termination payments

Published: 25 July 2023 Print this page

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