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Posted Sun, 14 Jan 2024 21:15:01 GMT by
I was employed until 02/03/2022 and at that time was made redundant as the company I worked for became insolvent. As a result I claimed statutory redundancy which took a couple of months to process and be paid. As a result I was paid the statutory redundancy money in May and June of 2022 but was not employed by my previous employer at that time. Included in the payments were redundancy, owed holiday pay and owed salary for a month, all of which were not paid by my previous employer but by HMRC. For the rest of 2022/23 I was self employed so had no other employer. When opening the 2022/23 Self Assessment to complete it I get to the second section regarding "Employment" and there is this statement at the top: Our record shows that you may have had employment(s) in this tax year. You should consider completing the employment section. Select 'YES' to the question 'Were you an employee', indicating the number of employments and complete the employment section(s) to your return. Now I actually wasn't employed during that year as stated, however I wonder if the redundancy payments which were linked to the previous employer have triggered this. Do I need to add my previous employer in order to enter the statutory redundancy somewhere? Bearing in mind that the redundancy was paid by HMRC and is tax free and the holiday pay/owed salary was also paid by HMRC who deducted Tax and NI at the time. I'm currently not sure how to progress passed this second page. Thanks.
Posted Wed, 17 Jan 2024 13:17:28 GMT by HMRC Admin 25 Response
Hi ccwh70,
As the redundany payment was made in the 22/23 tax year, you should include this as employment.
You will have received confirmation for the reundancy payments office of the taxable amount received.
Thank you. 

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