The legislation dealing with redundancy can be complex. On this page you can find ICAEW insights alongside eBooks, articles and online resources providing practical guidance and best practice.
ICAEW is providing a collection of resources with help, advice and resources to assist those affected by redundancy. Find out more at the redundancy support for employers and individuals hub.
ICAEW insights and guidance
Template redundancy letters and agreements
Model documents covering individual and collective consultations for redundancy can be provided by email from the ICAEW Library & Information Service on request.
Taxing termination payments
Updated 20 May 2020: Sarah Bradford, director at Writetax Ltd, explains the new rules regarding taxing termination payments applying from April 2018. She covers termination awards, post-employment notice pay and statutory redundancy pay among other things.
Chartered accountants facing redundancy
Professionals, including chartered accountants, are not immune from redundancy. If you are in this position it is important to get specialist advice and support. The Support Members Scheme has produced this information sheet to help you find the advice and support you might need.
An ICAEW overview guide to managing a redundancy process
Economic conditions, mergers or a change in business operations can lead to your company needing to make staff redundant. This guide covers the general legal and human resource issues you would need to consider.
The implications of reorganisations, restructures and redundancies
During any change initiative, there are formalities to observe. Jemima Coleman and Christine Young of Herbert Smith Freehills offer guidance and practical advice on the legal issues for managers to keep in mind when contemplating change.
Legal Alert is a monthly checklist from Atom Content Marketing highlighting new and pending laws, regulations, codes of practice and rulings that could have an impact on your business.
Employers are making contingency plans to avoid redundancies – or at least make them a last resort – if the government’s furlough scheme is not extended beyond 30 June 2020.
Employers should take care what they say to employees about their rights leading up to possible redundancies, or risk their statements being treated as contractual promises which they must then deliver to those employees.
Employers should ask employees who refuse offers of alternative employment on redundancy why they have done so before withholding statutory redundancy pay, or unlawfully withholding that pay unlawfully if the employee's refusal is reasonable on grounds of, for instance, ill-health.
The Library provides full text access to a selection of key business and reference eBooks from leading publishers. eBooks are available to logged-in ICAEW members, ACA students and other entitled users. If you are unable to access an eBook, please see our Help and support advice or contact firstname.lastname@example.org.
This chapter covers the termination of employment and includes: types of termination; avoiding unfair dismissal; wrongful dismissal; constructive dismissal; rights of redundant workers including statutory redundancy payments.
This chapter on employment covers the difference between employees and contractors, terms of an employment contract, termination of employment , wrongful dismissal, unfair dismissal and redundancy.
individual publishers. Please see individual
Advice, guidance and practical resources on a wide variety of recruitment topics for both employers and employees, produced by the Advisory, Conciliation and Arbitration Service, Acas
. Acas is the employment relations service for England, Scotland and Wales offering practical, independent and impartial advice to employers, employees and their representatives.
Acas tool aimed at small firms and team managers, covering steps to take when investigating a discipline issue.
Acas advice for employers and employees on discipline issues, covering common questions and answers.
Acas information for employers on redundancy issues, covering key points and employee rights.
Letter template for employees raising an appeal against being made redundant. Free to download and use.
Guidance for employees on their rights during redundancy.
Redundancy... the do's and don'ts
Article explains the rights and wrongs of redundancy.
The redundancy process
The article provides information on the redundancy process in the employment. Topics discussed include the importance of the handling of redundancy dismissals in line with the law, the criteria for selection of redundancy based on the length of service, disciplinary record and performance of employees and finding an alternative to find an alternative for redundancy by communication of employer and employee.
"We'd like to make you an offer"
The article discusses issues related to exit agreements for employees as part of human resources (HR) work. Topics include the negotiation of settlement agreements with employees who have become redundant, the need for documentation of offers to avoid unfair dismissal claims, and the role of confidentiality clauses in agreements.
individual publishers. Please see individual
Useful external resources
Government calculator for employers to work out payments based on age, weekly pay and number of years service.
Government guidance covering lay-offs and short-time working, non-compulsory and compulsory redundancies, staff consultations and redundancy pay.
Chartered Institute of Personnel and Development
Factsheet , Q and As and case law on redundancy from CIPD. Registration is required to access this material.
Form and guidance for employers who need to notify the government of potential redundancies.
Articles and books in the Library collection
The ICAEW Library has a world-class collection of books and journals covering a wide range of topics including accountancy, auditing, law, taxation, finance and management.
To find out how you can borrow books from the Library please see our guide to book loans.
You can obtain copies of articles or extracts of books and reports through our document supply service.
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