# When can i claim top slicing relief?



## aprilgirl99 (28 Jan 2013)

Hi just wondering if anyone can help me with this query.
I was made redundant on the 31/12/2012 and i received my redundancy payment mid January. 
Can i claim top slicing relief this year as i was made redundant in 2012 or do i wait until January 2014 as i received the payment mid Jan 13.
Thanks a mil.


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## mandelbrot (28 Jan 2013)

aprilgirl99 said:


> Hi just wondering if anyone can help me with this query.
> I was made redundant on the 31/12/2012 and i received my redundancy payment mid January.
> Can i claim top slicing relief this year as i was made redundant in 2012 or do i wait until January 2014 as i received the payment mid Jan 13.
> Thanks a mil.



Was the redundancy lump sum on a 2012 P45? ie was it taxed in 2012 or in 2013? That's what is relevant.


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## mandelbrot (28 Jan 2013)

Actually, it'll be a 2012 claim either way if you ceased employment then, but it'll be a bit messy if they've operated 2013 tax on it.


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## Palerider (28 Jan 2013)

You can make the claim now by submitting a tax return for 2012, it will be a valuable additional extra for you now that you have availed for a V.S. package. 

Good luck with life post V.S.


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## mandelbrot (28 Jan 2013)

Palerider said:


> You can make the claim now by submitting a tax return for 2012, it will be a valuable additional extra for you now that you have availed for a V.S. package.
> 
> Good luck with life post V.S.



If the payment isn't included in the income for 2012 (ie paid and tax operated on it in 2013) then it's not that straightforward.


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## Palerider (28 Jan 2013)

It has to be, O.P was made redundant 31.12.12 so that was the last day in this salaried employment, the redundancy payment would follow later in payroll or within a specified time that the O.P would have been aware of with payment based on service accrued to date of exit 31.12.12.


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## aprilgirl99 (28 Jan 2013)

Thanks very much for the replies. The lump sum is not on the P45 so i guess thats where it gets confusing.
I tried to ring revenue today but the wait was 12 minutes and i knew my credit would run out. I will ring them tomorrow and update this post in case it is of any help to anyone in the same situation.


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## mandelbrot (28 Jan 2013)

Did you receive an ex-gratia payment - i.e. amount in excess of the statutory redundancy?


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## mandelbrot (28 Jan 2013)

Palerider said:


> It has to be, O.P was made redundant 31.12.12 so that was the last day in this salaried employment, the redundancy payment would follow later in payroll or within a specified time that the O.P would have been aware of with payment based on service accrued to date of exit 31.12.12.



Oh certainly it should be, but it pays to clarify, as OP's subsequent post shows. I've heard of all sorts of things, like an end of year P45, and then a P45 issuing in the new year with just the lump sum on it. Messy stuff, as I said.


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## amtc (29 Jan 2013)

I'm just doing this - I was made redundant in 2012. My tax consultant was a god send. PM me is you want his details - 100 euro but he reckons I'm due 21k back. 

My p45 didn't include the lump sum, but it turns out that my company had done a supplementary P45, which I didn't get. 

You need to do a form P12, and all the rest is up to the Revenue. Honestly (and I thought I knew my way around things) the tax guy was so worthwhile. He even did a covering letter - sent it to me, so all I had to do was sign it and that was it.


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