Suitable alternative employment

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

Suitable alternative employment

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

Introduction

The question of suitable alternative employment arises when an employee who has been made redundant is offered, before his original contract comes to an end, a renewed or new contract for employment by the same employer or an associated employer but on different terms and conditions, starting within four weeks of his dismissal.

If the employee accepts the offer of employment on different terms and conditions, the question of its suitability never arises. He is simply considered not to have been dismissed by reason of redundancy and so is not entitled to a statutory redundancy payment. If the employee has been in the group of affected employees in a collective redundancy situation, the employer’s obligations towards him regarding information, consultation and time off to look for other work are unchanged up to the time he accepts the alternative employment offer.

Employees cannot maintain their rights to redundancy payments simply by refusing any alternative work that is offered to them. An employee cannot unreasonably turn down alternative work if it:

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+™
Powered by Tolley+
  • 14 Sep 2022 10:53

Popular Articles

What are connected companies for loan relationship purposes ― practical approach

What are connected companies for loan relationship purposes ― practical approachBrief overview of the rulesThe loan relationships legislation applies to any ‘money debt’ arising from the lending of money entered into by a company, either as a lender or borrower. The rules are contained in CTA 2009,

20 Apr 2021 16:00 | Produced by Tolley Read more Read more

Gilts

Gilts‘Gilts’ are securities that are also known by a number of different names (eg gilt-edged securities, Government securities or treasury stock).The Government sells gilts to fund the deficit between public spending and tax receipts. Normally, the Government pays interest to the holder of the gilt

14 Jul 2020 11:48 | Produced by Tolley Read more Read more

Corrections and amendments to the IHT account

Corrections and amendments to the IHT accountThis guidance note explains how to deal with changes to the taxable values in the original inheritance tax account.Why do amendments arise?When the IHT account is first submitted to HMRC, it is based on information available at an early stage of the

14 Jul 2020 11:20 | Produced by Tolley Read more Read more