$3\mathrm{.}2)$ Early in February $2022$ Vera was told that she would be made redundant, this

happened on $6$ April $2022.$ The severance package that she received in $2022/23$ was:

Statutory redundancy $4,000$

Non$-$statutory redundancy, ex gratia $20,000$

Signing a non$-$disclosure$/$non$-$competition agreement $10,000$

Required: Outline the tax treatment of the redundancy package and explain how the tax

liability on the redundancy package could have been reduced if the $34,000$ has been split

differently.

$(7$ marks$)$