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

Payment of tax due under self assessment

Payment of tax due under self assessmentNormal due dateIndividuals are usually required to pay any outstanding income tax, Class 2 and Class 4 national insurance, and capital gains tax due for the tax year by 31 January following the end of the tax year (ie 31 January 2025 for the 2023/24 tax year).

14 Jul 2020 12:52 | Produced by Tolley Read more Read more

Tax on UK resident beneficiaries of non-resident trusts ― overview

Tax on UK resident beneficiaries of non-resident trusts ― overviewIntroductionUK resident beneficiaries of non-resident trusts are subject to UK tax on payments or benefits received from the trust. They are liable for income tax on income distributions from the trust and they may also be liable to

14 Jul 2020 13:47 | Produced by Tolley Read more Read more

First year allowances

First year allowancesFirst year allowances (FYAs) are available on the following items:•first-year relief on qualifying new main rate plant and machinery (at 100%, which is described by HMRC as ‘full expensing’) and special rate assets (at 50%) from 1 April 2023 (companies only). These FYAs were

14 Jul 2020 11:41 | Produced by Tolley Read more Read more