In our latest Insight on our website, we discuss the recent Supreme Court ruling that an administrator was not an officer of a company, and so was not liable for failure the offence of failing to lodge an HR1 form, and what this means going forward.
About Victoria Albon
Victoria has experience of advising on a wide range of contentious and non-contentious employment law issues. This includes significant experience of defending a wide range of claims in the employment tribunal, including claims for unfair dismissal and discrimination as well as claims for unlawful deductions of wages, holiday pay and under TUPE. Victoria regularly advises on non-contentious matters including the application of TUPE, handling collective redundancy consultations and changing terms and conditions.
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Watch out for 'post employment notice pay'
At the moment contractual payments in lieu of notice are subject to tax and NIC deductions. In the absence of a contractual right to make a payment in lieu of notice, such a payment is generally regarded as damages for breach of contract, and can be paid without deduction of tax up to the £30,000 threshold.