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Payments in lieu of notice

Payments In Lieu of Notice – a taxable PENP

Payments in Lieu of Notice to employees will alter From the start of 6th April 2018, the tax treatment of Payments in Lieu of Notice (PILON) to employees will alter due to Finance (No 2) Act 2007 which received Royal Assent on 16 November 2017. Clause 5 of the Act inserts the new sections 402A to 402E into Chapter 3 of Part 6 (Payments and Benefits on Termination of Employment etc)…

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