Dear Employee

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