The following Employment Tax guidance note by Tolley in association with Jessica Shemmings at Charles Russell Speechlys LLP provides comprehensive and up to date tax information covering:
Note: all case references in this guidance note are subscription sensitive.
An individual redundancy is a dismissal that can be attributed wholly or mainly to a situation in which:
‘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 he works as a matter of fact, not the places where he could have been asked to work under his contract of employment.
If the employer proposes to make 20 or more employees redundant within a 90 day period, the rules on collective redundancy are also likely to apply, regardless of whether or not such employees are spread across different offices or sites. For further information on collective redundancy, see the Collective redundancy ― overview and Information and consultation in collective redundancy guidance notes.
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