Beta This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Employment Income Manual

Termination payments and benefits: payments made by the Department for Business, Innovation & Skills (BIS) (formerly the Department of Business Enterprise and Regulatory Reform (BERR)): exchange of information

The Department of Business, Innovation & Skills (formerly Business, Enterprise and Regulatory Reform) and the equivalent Department in Northern Ireland may make:

  • redundancy payments to an employee where the employer has absconded or cannot be contacted. For the treatment of these payments for employees, see EIM13842. To enable that Department to compute the payment, details of earnings and periods of service should be given provided that the Department’s request is accompanied by the employee’s written consent for disclosure of the information.
  • partial reimbursement of redundancy payments to employers. On receipt of form RP6 or RP(NI), send the requested details of date of commencement of employment to the appropriate local office of the above Department