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HMRC internal manual

Statutory Payments Manual

HM Revenue & Customs
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Continuous employment: re-instatement after unfair dismissal

If an employee complains of unfair dismissal they may be re-instated, or re-engaged by the employer’s successor or an associated employer. All the weeks between the date when the dismissal took effect and the date when they resumed or started work for the employer counts towards the period of continuous employment.