Please note that our offices will be closed from Monday 25th December 2023 and will reopen on Wednesday 27th December 2023. Our offices will also be closed on Monday 1st January 2024. Normal business hours will resume on Tuesday 2nd January 2024.
Bydd ein swyddfeydd ar gau o Ddydd Llun 25ain o Ragfyr 2023 ac yn ail-agor ar Ddydd Mercher 27ain o Ragfyr 2023. Bydd ein swyddfeydd hefyd ar gau ar Ddydd Llun 1af o Ionawr 2024. Byddwn yn dychwelyd i oriau gwaith arferol ar Ddydd Mawrth 2il o Ionawr 2024
HMRC has confirmed that the payment in lieu of notice tax changes made earlier this year look to both the date of payment and the date of termination, meaning that those changes have effect only for payments made in, and relating to termination occurring in, 2018-19 and subsequent years.
HMRC also confirms that post-employment notice pay (PENP) calculations should not be applied to statutory and non-statutory redundancy payments.