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Posted Tue, 15 Nov 2022 12:49:09 GMT by rachel buxton
Please can you confirm what l need to submit where on the self assessment. Redundancy Taxable and non-Taxable and PILON pay on last payslip and included in P60 which is split between 2 employers. The income is on the P60 and included in the employment section. Do l also need to fill in Employment lump sums, compensation and deductions and certain post-employment income? Example redundancy NT 30000, redundancy Taxable 16000 & PILON 13000 What figure would l put in Box 5 ? Box 5 read notes that say take off the post-employment notice pay enter the amount over the exemption limit. Would it be 3000. (16000-13000) Box 9 will be 30000 (leave tax taken off box 6 blank as included in payslip and not able to breakdown) Thanks
Posted Thu, 17 Nov 2022 13:55:28 GMT by HMRC Admin 32

On the employment section of the SA102 or the online return, you would enter your employment income.  

On the SA101 box Ai2.5, you would enter the sum in excess of £30000.

Box 5 'Redundancy, other lump sums and compensation payments.' This includes:
  • Redundancy pay
  • Post-employment notice pay
  • Compensation for loss of office
Include the amount of taxable post-employment notice pay and the amount of the balance of the payment which is above the £30,000 exemption limit. Do not include any amount of the payment which is not taxable, either because it is specifically exempted or because it is taxable overseas and not in the UK. The amount up to the £30,000 limit goes in box 9.  

Guidance notes can be found here:

Additional information notes

Thank you.
Posted Mon, 21 Nov 2022 09:47:40 GMT by rachel buxton
Thank you. So when l do this why is the Total income in which tax is due on the calculation £30k more than the P60? It was included in the Taxable pay on the pay slip. Should the total income in which tax is due match the P60? I have also read in some notes " If your redundancy payment is more than £30k exemption limit after the amount of Post-employment notice pay has been taken off, enter the amount over the limit in Box 5, tax taken off in box 6 anf £30k in box 9. This would mean l put 3k in box 5 (Redundancy - pilon) ??
Posted Wed, 23 Nov 2022 14:29:21 GMT by HMRC Admin 32

Yes, the total income should still match the P60 figure so you deduct this from the pay figure on the employment page. As the payment was included in your pay, you will not have the exact tax figure deducted on the PILON payment, so leave this blank and just have all the tax on the employment page.

Thank you.
Posted Mon, 28 Nov 2022 14:50:07 GMT by rachel buxton
Thank you. I received a Bonus payment in Nov on a separate payslip. Should this figure be added to the employment section or the Post employment section with the redundancy & Pilon. I'll change the Tax figure in the employment section to the YTD tax on the payslip as obviously now higher than the P60. Thanks
Posted Tue, 29 Nov 2022 15:38:16 GMT by HMRC Admin 17

As a bonus payment, it would be added to the pay and tax details shown on SA102.

Thank you.

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