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Severance due to ill health

Hi,
My husband is too ill to work and after 15 months is being let go by his employer. His sick pay ran out last year and we are on UC.

What tax will he pay on any severance pay? There will be a lump sum that includes 2 weeks wages and 29 days holiday he is owing. Assuming it will go through PAYE as wages? I think normal 20% but hubby thinks 40% because it's nearly £4000?
We know it will affect the following months UC which we will save from the final payment.
Thanks

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