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HMRC internal manual

Employment Income Manual

From
HM Revenue & Customs
Updated
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Termination payments and benefits: redundancy: re- engagements: general

Provided that a redundancy is genuine (see EIM13800), subsequent re-engagement by the same employer or an associated employer does not normally affect the treatment of a redundancy payment.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

Another type of more indirect re-engagement may occur when an employer outsources part of the business to another concern. Consequently, its own employees in that part are made redundant within the definition in EIM13800. They may become employees or agents of the concern that takes that business, but no action is needed regarding the redundancy payment unless the arrangement does not appear genuine (for example, the business and concern are associated and the work is moved with the employee). (This content has been withheld because of exemptions in the Freedom of Information Act 2000)