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\n <\/span>\n<\/p>\n If this article is supporting your professional development, it can count towards your verifiable CPD hours. Use the pop up at the bottom right corner of your screen to add reading this article as an activity to your online CPD record.<\/p>\n <\/p>\n \n<\/div>\n In the latest issue of its Employer Bulletin<\/a>, HMRC has set out its new approach to providing advance assurance on certain termination payment enquiries.\u00a0 \u00a0<\/p>\n HMRC\u2019s guidance had included a commitment to give a binding answer to enquiries on termination cases involving, for example, the disability and injury compensation exception and the foreign service exception (EIM 12817). It also committed to explain how certain statements of practice and extra statutory concessions operated within the context of a termination case (EIM 12825).\u00a0\u00a0<\/p>\n This guidance has now been removed. Going forward, an enquiry should be made through the non-statutory clearance<\/a> service where there is a genuine point of uncertainty.\u00a0\u00a0<\/p>\n Other points of interest in the bulletin include:\u00a0<\/p>\n \u00a0<\/p>\n<\/div>\n ICAEW’s Tax Faculty is recognised internationally as a leading authority and source of expertise on taxation. The faculty is the voice of tax for ICAEW, responsible for all submissions to the tax authorities. Join the Faculty for expert guidance and support enabling you to provide the best advice on tax to your clients or business.<\/p>\n <\/p>\n \n<\/div>\n
\n HMRC\u2019s latest Employer Bulletin states that termination payment enquiries should now be made through the non-statutory clearance service. <\/p>\n\n