The termination of an employee’s employment contract is a common occurrence in the life of most businesses. The reasons can be varied but when the employee exits, frequently a settlement agreement is offered by the employer to ensure there is no possibility of future legal action against them by the departing employee.
Employment lawyers and HR teams are well acquainted with the routine dance involved in the negotiation of settlement agreements. However, it is important to note that HMRC has decided to make some changes which will affect some of the steps taken when negotiating exit payments.
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