We are completing a tax return for a client who was made redundant on 26 March 2020. The last payment of any type she received from her employer was her February salary (received at the end of Feb). She has received 3 payments from The Insolvency Service and we would like to know which tax year each payment should be declared in (their letters are less than helpful in this respect). The payments were:
Arrears of pay (1 - 26 March 2020). Paid 14 April
Redundancy pay (well below £30k). Paid 14 April
Compensation for loss of notice (assessed period 27/3/20 - 30/4/20). Paid 12 May
Any guidance as to which (if any) of these payments should be declared in 2019-20 would be greatly approciated.
Many thanks in advance