Dear Employee,
Please find herewith your P45.
As you are aware, we are paying much more tax than last year resulting in a considerable rise in the cost of our products, leading to severely reduced demand for our products and therefore your services. While this turn of events is unfortunate, I am convinced the feeling of moral superiority this will give you is incomparable.
As part of your redundancy package, we include a ticket to China, where you are more than likely to find a gainful employment.
Yours truly,
Beleaguered
