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Post-employment notice pay - two changes this week that may require employers to update their processes

09/04/2021

Further changes to the application of the post-employment notice pay (“PENP”) rules were introduced on 6 April 2021. Recap of current position By way of reminder, in April 2018, HMRC removed the distinction between contractual and non-contractual payments...

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Authors

Portrait ofAbbie Harley
Abbie Harley
Senior Associate
Edinburgh
Portrait ofGary Henderson
Gary Henderson
Partner
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