Termination payments and the meaning of received

OK to use actual payment date?

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The EIM states that if any of 4 scenarios apply then redudancy cash is deemed to have been received.  My client received substantial redundancy pay on 9 April having had P45 dated 2 April.  Is it OK to select date pay was received even though, under ITEPA 2003 S403(3) quoted in EIM would also allow the date of termination?

 

Many thanks.

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