Just as well I didn't waste my time going on any courses to learn the ghastly four-page monstrosity they made last year of the Form 161 issued when an employee leaves as they've changed it again and hardly anybody needed the unlamented 2005 version during the short period it was actually compulsory.

In future we apparently won't be allowed to rely on the insurance company completing and filing the form, we have to do it (can't blame the tax office, I never did believe they received the forms from the insurance bods anyway). But hey, we can never get a credible sum for pitzuim to be paid by the company before the law requires us to pay our portion! I don't have an answer to that one I'm afraid, but you are going to have to be in touch with the insurance company the day the employee resigns/is fired (this may even be before you tell me) and noodge them daily for the figure until you get it. Also make 150% sure that you know whether the figure includes the final month or months and whether it may change before it is actually paid.

Another bright thing they have done – until now we would only withhold tax on the employer's portion if it exceeded the exempt figure without taking into account the insurance company's portion. No more, now each party must pay their own bit of the tax.

Finally, unlike former editions of the form, now half of it requires to be reported by the employee as well as the half they always demanded of the employer. That should be fun.

Oy.