Termination payments

A director (not close company and he doesnt have shares) has had his contract terminated.  He has been negotiating a compromise agreement where he is going to receive compensation of £200k. 

Is it possible to have written into the compromise agreement that, say, £130k is receivable now and £70k receivable in the next tax year and, therefore, have the £70k taxed as part of next years income?

Thanks for your thoughts.
 

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Probably

Steve Kesby |
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