This article is divided into Eight Parts for easier reading:

• Part 01: Background.
• Part 02: Redundancy Pay and Taxes.
• Part 03: Redundancy and Consultation.
• Part 04: Suitable Alternative Work and Finding Other Work.
• Part 05: Redundancy and Other Factors.
• Part 06: Redundancy and Insolvency.
• Part 07: Directors.
• Part 08: Miscellaneous.

Part 08: Miscellaneous

The legislation, documents, and links outlined below are not intended to be definitive.

8.0 Legislation

• PAYE:
  • Income Tax (PAYE) Regulations 2003.
  • Scottish Rate Tables for an employee with a prefix S.
  • Welsh Rate Tables for an employee with a prefix C.
  • Refer to CWG2 below.
• National Insurance Contributions (NICs):
  • Social Security Contributions and Benefits Act 1992.
  • Social Security Administration Act 1992 .
  • Social Security (Contributions) Regulations 2001, as amended.
  • Social Security (Categorisation of Earners) Regulations 1978, as amended.
  • Social Security Contributions and Benefits (Northern Ireland) Act 1992.
  • Social Security Administration (Northern Ireland) Act 1992.
  • Social Security (Categorisation of Earners) Regulations (Northern Ireland) 1978, as amended.
• Collective Consultation Regulations 1999.
• Employment Act 2008.
• Employment Rights Act 1996 (ERA 1996), which consolidated a number of enactments relating to employment rights.
• Enterprise and Regulatory Reform Act 2013 (ERRA), Part 2.
• Trade Union and Labour Relations (Consolidation) Act 1992 (TULCRA), which defines and governs the roles of trade unions, including in relation to collective bargaining and industrial action.
• Transfer of Undertakings (Protection of Employment) Regulations 2006 (TUPE).
• Finance (No.2) Act 2017, Section 5 (refers to Termination Payments).
• Select Case Law:
  • Lesney Products & Co v Nolan [1977] ICR 235.
  • Park Cakes Ltd v Shumba & Ors [2013] EWCA Civ 974.
  • Albion Automotive Ltd v Walker and ors 2002 EWCA Civ 946 CA.
  • Quinn and Ors v Calder Industrial Materials Ltd 196 IRLR 126, EAT.
  • Keeley v Fosroc International Ltd 2006 IRLR 961, CA.
  • Worrall and Ors v Wilmott Dixon Partnership Ltd and anor EAT 0521-4/09.
  • Hartwell Commercial Group Ltd v Brand and Jones EAT 491/92 and 506/92.
  • Mental Health Care (UK) Ltd v Biluan & Anor UKEAT/0248/12/SM.
  • Ugradar v Lancashire Care NHS Foundation Trust UKEAT/0301/18/BA.

8.1 Useful Documents and Websites

• Documents:
  • CWG2 (Page 96). Further Guidance to PAYE and National Insurance Contributions @ https://www.gov.uk/government/publications/cwg2-further-guide-to-paye-and-national-insurance-contributions.
    • Provides detailed information on PAYE and NICs for employers.
    • Updated annually.
  • HMRC Employment Income Manual @ https://www.gov.uk/hmrc-internal-manuals/employment-income-manual.
    • A guide to the Income Tax (Earnings and Pensions) Act 2003 (ITEPA 2003).
  • ACAS Redundancy Information @ https://www.acas.org.uk/redundancy.
  • UK Government:
    • Form HR1: Advance Notification of Redundancies @ https://www.gov.uk/government/publications/redundancy-payments-form-hr1-advance-notification-of-redundancies. Form and guidance for employers who need to notify the government of potential redundancies.
    • Form RP1. Used to claim redundancy pay and other statutory entitlements including pay in lieu of notice, holiday pay, and arrears of wages.
    • The Insolvency Service Redundancy Payment Forms @ https://www.gov.uk/government/publications/redundancy-payments-form-hr1-advance-notification-of-redundancies.
  • TUPE 2006 – Redundancy and insolvency payments.
• Websites:
  • Contact the Insolvency Service/Redundancy Payment Service if your employer cannot pay your SRP @ redundancypaymentsonline@insolvency.gov.uk or 0330 331 0020.
  • Advisory, Conciliation and Arbitration Service (ACAS): https://www.acas.org.uk/your-rights-during-redundancy.
  • Partnership Action for Continuing Employment (PACE) through My World of Work (Scotland).
  • Jobcentre Plus Rapid Response Service (England) @ rrs.enquiries@dwp.gov.uk.
  • Welsh Government (Wales): https://gov.wales/get-help-if-youve-lost-your-job-or-are-unemployed.

Go to Part 07

Go to Part 01