Years of qualifying service Salary Allowances (eg car) Leaving date Worked notice (weeks) Annual leave allowance

(days) Annual leave carried forward (days) Annual leave taken since Jan 1st (days) Employee contribution pension rate Full and Partial months into current tax year (round up) Weeks worked before notice period in current tax year Total taxable pay in current tax year (worst case figure) Amount of tax payed in current tax year (estimate) Start of year Notice period (weeks) Employers pension contribution rate NI Rate Contracted Out rebate NI Rate above upper threshold NI Threshold (per week) NI Upper Threshold (per week) Tax lower rate Tax higher rate Full year tax allowance Tax higher rate threshold Accumulated tax allowance at date of redundancy

25 40,000.00 0.00 30-Apr-11 4 36.71 3 1 5.00% 1 0 0.00 0.00 1-Jan-11 12 11.50% 12.00% 1.60% 2.00% 102.00 817.00 20.00% 40.00% 7,475.00 35,000.00 622.92

Max qualifying service (years) Weeks worked since 1st Jan A/L during unworked notice period (days) Leave to be paid (days) Weekly basic pay Max payment based on service Max payment (15 month cap) Max payment based on cap or service Salary during unworked notice period Employer pension contributions during notice Annual leave during notice PILON Gross pay during worked notice Pay plus PILON Max payment with PILON Compensation payment Tax free compensation Taxable compensation Taxable amount Total subject to tax (after tax allowance) Total subject to NI (after NI allowance) Tax NI Employee pension contributions Other deductions (CSBF, Shares etc) Total deductions Net compensation payment inc notice Paid leave (prior to PILON) Tax on paid leave NI on paid leave Net pay for untaken leave Total from employer

20 17.00 5.65 14.00 769.23 61,538.46 50,000.00 50,000.00 6,153.85 707.69 868.78 7,730.32 3,076.92 10,807.24 50,000.00 39,192.76 30,000.00 9,192.76 20,000.00 19,377.08 9,583.24 3,875.42 996.66 153.85 0.00 5,025.92 44,974.08 2,153.84 430.77 224.00 1,499.07 46,473.15

Other pay for year ending 31 March 2012 Weeks worked to 31 March 2012 Yearly pension Pension start date Pension end date Pensionable months for 2011/2012 Pensionable pay Taxable income to-date Taxable amount to-date (after allowances) Remaining income at basic rate tax NI pay Weekly pay for NI calculation Tax at basic rate (on all income) Tax at higher rate (on all income) Tax paid to-date Tax payable on post redundancy income NI at lower rate NI at higher rate Deductions (post redundancy)

0.00 20 0.00 1-May-11 31-Mar-12 11 0.00 22,153.84 14,678.84 20,321.16 0.00 0.00 2,935.77 0.00 4,306.19 0.00 0.00 0.00 0.00

Tax Rebate Net income (post redundancy)

1,370.42 0.00