References

Produced by Tolley in association with Hannah Freeman at Old Square Chambers
Employment Tax
Guidance

References

Produced by Tolley in association with Hannah Freeman at Old Square Chambers
Employment Tax
Guidance
imgtext

There is generally no contractual duty on an employer to provide a reference (in the absence of an express agreement to do so in a contract). However, if an employer does provide a reference for an employee or former employee, it should be fair, truthful and accurate.

It is advisable for employers to have a formal policy to help them handle reference requests fairly and consistently. The policy should make clear who in the organisation can provide references and in what circumstances. A formal policy, providing guidance to employees who are asked to write references, can help to protect employers from the inference that a reference was given, or not given, for discriminatory reasons (or as an act of harassment or victimisation). However, it is important to note that if an employer has such a policy but fails to follow it, negative inferences could well be drawn.

Duty not to discriminate

There is an important exception to the freedom of an employer to refuse to provide a reference. A worker can bring an employment

Continue reading the full document
To gain access to additional expert tax guidance, workflow tools, generative tax AI, and tax research, register for a free trial of Tolley+™
Hannah Freeman
Hannah Freeman linkedinicon

Barrister at Old Square Chambers , OMB, Employment Tax


Hannah is an experienced employment law specialist advising on all forms of discrimination, maternity and paternity rights, unfair dismissal, contractual disputes, part-time working and TUPE. Hannah acts for claimants and respondents in both the public and private sectors, including the NHS, the police, local authorities, educational institutions, financial services and the hospitality industry, as well as providing training and support to in-house legal and HR teams.

Powered by Tolley+
  • 14 Sep 2022 10:01

Popular Articles

Temporary differences

Temporary differencesCalculation of temporary differencesThe temporary difference arising in respect of an asset or liability is calculated by comparing the carrying value of that asset or liability with its tax base.IAS 12 uses the concept of taxable or deductible temporary differences. Whether a

14 Jul 2020 13:49 | Produced by Tolley in association with Malcolm Greenbaum Read more Read more

Maintenance payments

Maintenance paymentsMaintenance payments are payments made by a taxpayer to their former or separated spouse / civil partner for the maintenance of that person or their children. To obtain any tax relief for maintenance payments, one of the couple must have been born before 5 April 1935 and the

14 Jul 2020 12:12 | Produced by Tolley Read more Read more

Holding companies ― VAT status of activities

Holding companies ― VAT status of activitiesThis guidance note examines how to determine the VAT status of a holding company’s activities. In particular, it looks at:•when a holding company is or is not in business•if a holding company is in business, whether its activities are exempt or taxableThe

14 Jul 2020 17:13 | Produced by Tolley Read more Read more