Individual redundancy

Produced by Tolley in association with Emilie Bennetts at Charles Russell Speechlys LLP
Employment Tax
Guidance

Individual redundancy

Produced by Tolley in association with Emilie Bennetts at Charles Russell Speechlys LLP
Employment Tax
Guidance
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An individual redundancy is a dismissal that can be attributed wholly or mainly to a situation in which:

  1. the employer has ceased to carry on the business for the purpose of which the employee was employed (ie a business closure)

  2. the employer has ceased to carry on the business in the place where the employee was employed (ie a workplace closure)

  3. the requirement of that business for employees to carry out work of a particular kind, or for employees to carry out work of a particular kind in the place where the employee was employed have ceased or diminished (ie reduced requirement for work)

‘Ceased’ as well as ‘ceased or diminished’ also includes scenarios in which the employer intends or expects for the business or work carried out to cease or diminish. This permits employers to plan for changes to their business operations and work force in an organised fashion.

If there is an issue about the place where the employee works, this means the place where

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  • 14 Sep 2022 10:38

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