This Practice Note covers the specific deeming provisions that impose an income tax charge on payments and benefits on termination of, or change in the duties or functions of, an office or employment that are not otherwise chargeable, including the exemption for the first £30,000 of such a termination payment. It also considers the PAYE and NICs implications of such termination payments. This Practice Note sets out the changes to the regime which took effect from 6 April 2018. This Practice Note is produced in partnership with Sam Whitaker of Debevoise & Plimpton LLP.