Lump Sum Upon Retirement

We have someone about to retire that we would like to pay a lump sum to.It is under the £30,000 limit and he has no contractual right to this at all written or implied.Rather than paid into his pension fund which would definitely be tax free and was our original idea he feels it should be tax free anyway as under the HMRC limit.
DAVID JONES

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© HR Zone Ltd 2024
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