Redundancy – New BERR guidance on redundancySunday, September 14th, 2008
The Department for Business, Enterprise and Regulatory Reform (BERR) has published a new 37-page “Simplified Guide” on redundancy. Despite its title, the information it provides is comprehensive enough guide employers through most redundancy situations. Links are provided by support information on the BERR, Acas and HMRC websites.
The subject of pay in lieu of notice (PILON) is covered briefly and a link is provided to HMRC’s Tax Bulletin 24 for further guidance. This Bulletin was published in August 1996 and readers should be aware that some aspects of HMRC’s guidance on PILON payments have changed since then. Tax Bulletin 63, published in February 2003, clarified a number of issues but more changes have been made this year and are available in the termination payments section of HMRC’s Employment Income Manual. The links are provided below.
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