EIM13872 - Termination payments and benefits: assessment of Section 401 ITEPA 2003 payments and benefits
When there is a chargeable amount SAM100050 tells you whether the taxpayer needs to be brought into self assessment.
For payments and benefits received before 6 April 1998, make assessments as and when they are received. »Ê¹ÚÌåÓýapp time limits provided by Section 35(1) TMA 1970 will apply to such payments.
To find the year for which the payment or benefit is income, see EIM13110.