Redundancy, Arrears of Pay, and Compensation for Loss of Notice - tax year calculation

Good afternoon, My role was made redundant in Sept 2021. This was decided retrospectively by an Employment Tribunal judgment in August 2022, and I was awarded a redundancy payment, compensation for loss of notice, and arrears of unpaid wages (for June-Sept 2021). November 2022 - I received the redundancy payment from the RPS. October 2023 - I received the compensation for loss of notice, and some of the arrears of unpaid wages from the RPS. I had been unable to previously claim for these components until the company was legally insolvent. When filling out my Self Assessment, should each of these payments be included in the tax years in which they were received? The arrears of wages in particular I'm unclear whether tax and NI should be calculated on when they were received from RPS (Oct 2023) or when the wages should have originally been paid (June-Sept 2021). Thank you in advance for your help,

Hi
You will need to show them in the year the payment was received.
You can then send in a letter asking for the payment to be reallocated to the correct years and provide evidence to support your claim for the amounts/years involved to
HMRC,
PAYE & Self Assessment
BX9 1AS

Hello, Thank you for your assistance. Please could you clarify which elements would need to be reallocated to other years rather than the year payment was received i.e. is it just the arrears of wages, or the compensation in lieu of notice as well? thanks

Hi Charlotte

Arrears of pay are earnings paid after the date when the employee should have received the salary or wages.  
To claim for arrears of pay, you will need to write to HMRC at H.M. Revenue and Customs Pay As You Earn BX9 1AS.  
You will need to state how much relates to each tax year.

Thank you

Hi, I work for a UK limited company which wholly owned by a Canadian company. Last year February, I was asked to wait for a late payment of salary for two months, because the company was undergoing financial challenges and was promised to be paid total outstanding along with the salary for May 2023 at the end of May. However, until today I have not been paid my salary, also I was informed that it has not paid PAYE deduction neither the pension contribution. I have contacted ACAS and sent a letter to the company through them for which I did not receive any reply. Because I have other sources of income, I pay additional tax through my personal tax return according to HMRC PAYE site calculation. How I can claim for arrears of pay. Thank you in advance 

Name removed admin .

Hi ,
 

Arrears of pay is only appicable when a payment has been made which is not the case here. You may want to have a change of tax code as there is no income being received at this particular employment. If so, you can telephone 0300 200 3300 to have this updated . Thank you .