If you have received back pay, gratuities, terminal / retirement award, you may apply to have the lump sum payment related back to the relevant period, up to a maximum of 36 months.  Where the maximum 36 months are exceeded, the relating back will be made at a constant rate over 36 months ending on the date of payment entitlement or the last day of employment (if applicable), whichever is the earlier.

Please click to know more about relating back.

Please click to check whether relating back of the lump sum payment is advantageous to you.  The Department will only give effect to relate back application if it will reduce the overall tax liabilities.

(Please note that this program is not applicable to you if your employer had provided a place of residence to you during the relevant period because the calculation of the value of residence would depend on the exact nature of the lump sum payment.)