PILON Query

I've just been made aware during a TUPE process, that I'm likely to be made redundant on 1 Nov as my role does not exist in the new organisation.

I'm aware that the PILON tax rules changed this year, but would appreciate a plain English clarification from those more clued up than me.

Assuming no mention of PILON in my contract of employment, will any PILON payment be tax free?

Also, should car allowance be included in PILON?