To ask the Chancellor of the Exchequer what guidance HM Revenue and Customs has produced on the tax treatment of golden goodbye payments made to local councillors who are standing down. (142364)

HMRC provides general guidance on the taxation of expenses and allowances payable to councillors and civic dignitaries in its employment income manual. The guidance also covers the tax treatment of termination payments and benefits. The employment income manual (EIM) is available to the public on the HMRC website at:

www.hmrc.gov.uk.