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Chapter 7
Redundancy payments and tax
[ch 7: page 68]Redundancy pay (both statutory and contractual) is tax free up to £30,000. However, employees and reps should be cautious, especially as “emoluments” (such as wages or notice pay) within a settlement will be taxable (Richardson (Inspector of Taxes) v Delaney [2001] IRLR 663).