For information on statutory redundancy pay generally, see Practice Note: Entitlement to statutory redundancy pay. For information on calculating a week’s pay for the purpose of statutory redundancy pay (and other statutory payments), see Practice Note: Calculating a week's pay. Different provisions of the Employment Rights Act 1996 (ERA 1996) apply depending on whether the employee: • works normal working hours and their pay does not vary • works normal working hours and their pay varies according to the amount of work done • works normal working hours and their pay varies according to the time of work • works no normal working hours Normal working hours, variable pay If the employee has normal working hours but their pay varies according to the amount of work done

For information on statutory redundancy pay generally, see Practice Note: Entitlement to statutory redundancy payment. For information on calculating a week’s pay for the purpose of statutory redundancy pay (and other statutory payments), see Practice Note: Calculating a week's pay. Different provisions of the Employment Rights Act 1996 (ERA 1996) apply depending on whether the employee: • works normal working hours and their pay does not vary • works normal working hours and their pay varies according to the amount of work done • works normal working hours and their pay varies according to the time of work • works no normal working hours Normal working hours, variable pay If the employee has normal working hours but their pay varies according to the amount of work done

Where the lease is not a renewal lease (where the tenant has been holding over following the termination of an earlier lease) and no agreement for lease has already been entered into, the general rule is that rent which is payable from the term commencement date to the effective date of transaction is not treated as rent (and so would be treated as a premium). This is on the basis of paragraph 1A of Schedule 5 to the Finance Act 2003, which states that rent does not include any chargeable consideration for the grant of a lease that is payable in respect of a period before the grant of the lease. HMRC’s general rule, that the term of the lease commences when the lease is granted, follows on logically from this (see HMRC Manual:

The proper measure of an award for financial loss in a prohibited conduct claim under Equality Act 2010 (EqA 2010) is the same sum which would be awarded if the victim were making a common law claim in tort, ie to put them back into the financial position they would have been in if the contravention of the EqA 2010 had not happened (EqA 2010, ss 119, 124(6), Hurley v Mustoe (No 2)). For more information, see the section of Practice Note:

For information on the residence nil rate band (RNRB) generally and the conditions for it to apply, see Practice Note: IHT—residence nil rate band. In recognition of the fact that many older people may sell their family home in order to move to a smaller or residential care home or to fund nursing care, the initial provisions relating to the RNRB in Finance Act 2015 were augmented in Finance Act 2016 with measures to compensate for the potential loss of available RNRB on downsizing. It applies to

For information: • on calculating a week’s pay generally, see Practice Note: Calculating a week's pay • on calculating holiday pay for a worker with no normal working hours, see the section of Practice Note: Holiday pay entitled: Calculating statutory holiday pay: no normal working hours With effect from 6 April 2020, if there are no normal working hours, a week's pay is calculated as the average weekly remuneration (including commission and bonuses) over the previous 52 complete weeks (or, if the employee has been employed for a lesser period, to the period of complete weeks for which they have been employed) counting backwards from the first day of holiday and including: • that week, if the first day of holiday is the last day of that week (ie a Saturday or

A worker is entitled to be paid in respect of any period of annual leave (and additional annual leave) at the rate of a week's pay in respect of each week of leave. The Working Time Regulations 1998, SI 1998/1833, reg 16 provides that sections 221 to 224 of the Employment Rights Act 1996 (ERA 1996) apply for the purposes of calculating a week's pay for each week of leave. The method of calculating a week's pay will, accordingly, depend on whether the employee works normal working hours or not. For further information, see Practice Note: Holiday pay—Calculating statutory holiday pay: general. ‘Normal working hours’ are not defined for the purposes of calculating holiday pay, but: • an employee who receives overtime pay for working more than a fixed number of hours in a week (or other period)

Holiday claims A worker has the right under the Working Time Regulations 1998 (WTR 1998), SI 1998/1833, reg 30(1) to bring a claim in respect of: • a refusal to permit the worker to exercise their right to annual leave under WTR 1998, SI 1998/1833, reg 13 or 13A • a failure to pay the worker the holiday pay or payment in lieu on termination to which they are entitled under WTR 1998, SI 1998/1833, regs 14(2) and 16 A claim must be brought within three months (six months if they are a member of the armed forces) of the date on which it is alleged that the exercise of

As set out in Practice Note: IHT—residence nil rate band, the default residence nil rate band (RNRB) allowance is reduced where the value of the deceased’s estate exceeds the taper threshold of £2m. The same threshold applies irrespective of whether the default allowance includes a transferable NRB. In other words

CPR Part 2.8 CPR 2.8 sets out how periods of time for doing any act are calculated and explains that if something is required to be done within a certain number of days, ‘days’ means clear days. CPR 2.8(3) states that the day on which the period begins and, if the end of the period is defined by reference to an event (for example, a hearing), the day on which that event occurs, are not included in the calculation of clear days. The rule includes examples, one of which is ‘Particulars of claim must be served within 14 days of service of the claim form. The claim form is served

A pay reference period is a week, month or other period, depending on the intervals at which the worker is paid, up to a maximum of a month (eg if the worker is paid fortnightly, the pay reference period would be a fortnight). It

Irregular working hours are permitted when sponsoring a Skilled Worker and the Home Office has provided some brief guidance in Workers and Temporary Workers: guidance for sponsors Sponsor a Skilled Worker. This has been amended recently further to changes in Statement of Changes in Immigration Rules HC 1160, see Practice Note: Statement of changes in Immigration Rules, HC 1160—analysis [Archived]. The guidance confirms: Calculation of salary: irregular working patterns SK7.14. The following rules apply where the applicant’s working hours vary each week, resulting in uneven pay: • work in excess of 48 hours in some weeks can be considered towards the general salary threshold (£26,200, £23,580, or £20,960, depending on the tradeable points