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Hi i am being made redundant with a 244,726k gbp payment. I

 
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Customer Question

Hi i am being made redundant with a 244,726k gbp payment. I have no personal allowance and will have earned about 47k so far this year. I am being made redundant on the 31st July. Any ideas what the net amount will be. Thanks

Submitted: 275 days and 10 hours ago.
Category: UK Tax
Value: £33
Status: CLOSED

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Expert:  TonyTax replied 275 days and 9 hours ago.

Hi.

The amount of tax that will be deducted will depend on when you will be paid the redundancy payment.

AS PART OF FINAL PAYROLL -TAX CODE 0T

If it paid as part of your final payroll and assuming the first £30,000 is tax free and your salary to date has been paid evenly since 6 April, you will pay tax of about £111,211 which when deducted from the sum of your final salary and the redundancy will leave you with about £145,265 (£256,476 - £111,211). Tax on pay to date and redundancy pay is calculated as £11,457 at 20%, £38,333 at 40% and £211,936 at 50%.

AS A STAND ALONE PAYMENT - TAX CODE 0T MONTH 1

If it paid after you have left the job, it will be taxed in isolation on a 0T Month 1 tax code. The net will be about £139,180 (£244,726 - £105,546) with £2,864 taxed at 20%, £9,583 taxed at 40% and £202,279 taxed at 50%. These figures exclude your final month's salary which should be taxed as normal.

Clearly, if you don't work again in the current tax year, you will be entitled to a repayment of some of the tax and the same may apply if you do start another job depending on the level of your earnings. If you intend to take a break for the rest of the tax year, you can apply for an in year tax repayment on form P50.

Let me know if you have any further queries.

Expert TypeTax Consultant
Category: UK Tax
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Answered: 7/11/2012

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Customer replied 275 days and 8 hours ago.

Thanks Tony. I am planning to takes the rest of the tax year off. My employer has said they will allow me to spread the payment over two tax years. Any advice about best way to do this. Payment will be paid after I leave. Theoretically can I use next years allowanve to

Or would you suggest I take in one payment and reclaim tax?

Are there any other ways to optimise net take home

Customer replied 275 days and 8 hours ago.

Assuming I take full amount as a lump sum and do not work again in the tax year how much tax will be refunded

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Expert:  TonyTax replied 275 days and 7 hours ago.

I cannot see the tax office allowing the payment to be spread over two tax years. The only legitimate way you can reduce your tax exposure is to pay pension contributions.

If you don't work again in the 2012/13 tax year, your ultimate tax liability will be £109,052 on £261,726 of taxable income with £34,370 being taxed at 20%, £115,000 being taxed at 40% and £112,356 being taxed at 50%.

On the 0T tax code, you will have paid about £123,592 so you should get £18,540 back. On a 0T Month 1 tax code, you will have paid £105,546 in tax. Add that to the £12,381 tax paid on your salary of £47,000 and you will have paid £117,927 so you will get £8,875 back.TonyTax41101.8421324884

Customer replied 275 days and 7 hours ago.

thanks Tony. I'm hopeless at his type of stuff. I was working on the worst case that payment would be minus 50% tax and then plus tax free 30k Meaning min would be 152,363k (excluding final month salary)


trying hard to understand why idont have about 100k left at 40% and then the balance at 50....


Last question on this subject thanks again

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Expert:  TonyTax replied 275 days and 7 hours ago.

Are you referring to the interim tax position or the ultimate tax position? If you tax £244,726 at 50%, you are left with £122,363. Add the £30,000 tax free and you get to your figure of £152,363. However, you need to take off the tax you would not pay on the £30,000 which would be £15,000. So, that would leave you with £137,363. Add back the 30% tax saving on £2,864 (£859.20) and the 10% tax saving on £9,583 (£958.30) and you get back to my net of £139,180 ignoring the pennies.
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