Aruldoss Gnanaprakasam

Hi team, Happy New year As per this guidance https://www.gov.uk/hmrc-internal-manuals/vat-welfare/vatwelf4050 and my understanding is that the church (registered as an UK charity) can claim VAT relief for church retreats as the main purpose of these retreats are for leading a group in the exploration of their spiritual needs and development; Is this correct understanding or has the guidance been recently changed or any advice on this please Many thanks

If the termination payment is above 30K, do we as an employee have to pay NIC please on the amount greater than 30K . For example, if the termination payment was 40K, do we pay NIC on 10k (40-30). Totally understand we pay the normal income tax on this amount. Thanks