I have just read HMRC's latest Agent Update which says that the new rules for taxing termination payments etc come into force on 6 April 2018. However, a recent webinar indicated that the date had been pushed back to next April - does anyone have a link to authoritative commentary on when the changes will have effect?
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As Ruddles says, but specifically it's the change to the NI treatment of termination payments in excess of £30,000 which has been deferred until 6 April 2019. The other changes, e.g. treatment of PILONs, take effect on 6 April 2018, as planned.
Here's a link: https://www.gov.uk/government/publications/income-tax-and-national-insur...