Initial payment and annual bonus as lump sumps

Hi, For the following question: "Did you receive any other UK income, for example, employment lump sums, share schemes, life insurance gains?" - should I select "Yes" if I received an initial payment well as an annual bonus payment, even if these are already accounted for in P60? Thanks.

Did you ever find out ? I have the same question. It's included in the P60 so it's in the total income from that employer. So I'm curious if I should : a) deduct it from the regular income and add it in "employment lump sum" (apparently there's a 30k relief on this) b) leave it in the regular income but also in employment lump sum (and assume HMRC does the math so it doesn't get taxed twice) c) just leave it in the regular income category and not mess around with the "employment lump sum" category. Any help appreciated.

@yolondon Option c) is correct, and the lump sums to which the 30k exemption applies are mainly those that are compensation for e.g. loss of employment, redundancy, etc. A bonus, whether initial or annual, is still part of normal employment earnings, a position reinforced by it being included within the P60. Fuller, painstakingly elaborate details can be found within various parts of the EIM series of HMRC manuals if you care to review the source material more closely, though they make for a difficult read as there are so many references to other pages that need to be followed to understand what you are reading. Option b) would see you taxed twice on the same income. A distinct problem with option a) is that figures making up your P60 will already have been independently sent to HMRC by your employer - I don't know if they would pick up on the discrepancy if you submitted different figures yourself or not, but it's a possibility.