Tax on notice period pay

Hi, I woder if anyone can tell me if the pay recieved for the statutary minimum notice period (12 weeks in my case) is taxable or can the employer pay this as a lump sum tax free amount as part of the redundancy payment (assuming the total is less than £30k)?

HI

If you work the 12 week notice period, you will be taxed at your usual rate on the money earned in your notice period.

If however your employer offers you a payment instead of working your notice period this is 'payment in lieu of notice' (PILON). PILON is only taxable if you have a clause in your employment contract which says they company can pay PILON, or if it is normal practice in your workplace. Otherwise, it is not taxable.

If the PILON, together with redundancy and other compensation, add up to more than £30,000, anything over the £30,000 is taxable at the usual rate.

Hope this helps