Payments in lieu of notice (PILON)

The Tax and NIC treatment of PILONs changed from 6/4/18.

Changes to the taxation of non-contractual PILONs came into effect from 6 April 2018.
All PILONs made on, or after 6 April 2018 are chargeable to income tax and Class
1 National Insurance Contributions, whether or not they are contractual payments.
Detailed guidance can be found in the Employment Income Manual on GOV.UK.

Here

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