½Û×ÓÊÓƵ

Suitable alternative employment

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

Suitable alternative employment

Produced by 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, and tax research, register for a free trial of Tolley+â„¢
Powered by
  • 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

Self assessment ― amendments and corrections

Self assessment ― amendments and correctionsOnce a self assessment tax return has been filed, both HMRC and the taxpayer (or the agent) has the right to make changes to the return. There are different time limits depending on whether it is a correction by HMRC or an amendment made by the

14 Jul 2020 13:37 | Produced by Tolley Read more Read more

Holdover relief for disposals by trustees

Holdover relief for disposals by trusteesOverviewWhere a capital gain has been realised on an asset that has been disposed of and that disposal was not for full value (that is not in an arm’s length sale) then holdover relief may be available. This will happen when trustees appoint capital assets

14 Jul 2020 11:54 | Produced by Tolley Read more Read more