If the goods were put to their specific use prior to export, they can be re-imported using this relief subject to the usual conditions.

Consider possible adjustments and job modifications that could be accommodated to help them. While there are some things we cannot change about work, there are some things that can be easily adjusted, at least in the short term, to support employees. Most adjustments cost little or nothing to implement; they just require some time to make a change in a process or task. Think creatively/outside the box and, involve the employee. The Employment Rights Act 1996, which covers areas related to the employee’s contract and includes areas such as unfair dismissal and the termination of employment on ill-health grounds. You should resign in the normal way, giving the notice period stated in your contract. If there is no agreed notice period at your work you should give at least one week’s notice. the goods, because of natural, political or social disturbances, could not be delivered to the consignee or reached them after the contractual delivery date professional effects are being returned to the UK to be used for professional purposes – including portable instruments of the applied or liberal arts (required by the claimant for their trade or profession)Any pay rise that takes effect from the start of your Statutory Maternity Pay calculation period (8 weeks before the 15 th week before your expected week of childbirth) until the end of your maternity leave must also be taken into account and you employer must re-calculate your maternity pay. This may mean that you are entitled to some additional SMP or you may become entitled to SMP if you were previously claiming Maternity Allowance. For more information, see Maternity Pay Questions. Holidays and maternity leave

If you are concerned about health and safety risks in relation to breastfeeding on return to work, you must notify your employer in writing that you are breastfeeding and your employer must take reasonable action to remove any health and safety risks or provide suitable alternative work. For more information, see Continuing to breastfeed on return to work. It is very important to discuss your plans for maternity leave and annual leave with your employer and give your employer as much notice as possible. If you have accrued a lot of paid holiday by the end of your maternity leave you will need to arrange with your employer when you can take it. You could give notice to end your maternity leave early, if you wish, and take your paid holiday immediately afterwards. You must give at least 8 weeks’ notice to end your maternity leave early and you must agree your annual leave with your employer in the usual way. When the employee is almost ready to return, you will need to arrange a return-to-work conversation and work together to agree a return-to-work plan:You can only claim this relief in Great Britain for goods which have been previously exported from Northern Ireland if both of the following apply: The protected period applies throughout pregnancy until the end of your maternity leave period (up to 52 weeks or until you return to work, if earlier). In most cases you will need to show that you told your employer about your pregnancy or they had become aware of it. Think about whether they would benefit from developing or refreshing any skills to equip them to do their job after having been away from work.

All workers are entitled to a minimum of 28 days’ statutory paid holiday per year (pro rata if you work part-time). If your employer provides the legal minimum of 28 days’ paid holiday, including Bank Holidays, your employer must allow you to take at least 28 days’ paid holiday at another time i.e. before or after your maternity leave. This is because in the European Court of Justice case of María Paz Merino Gomez v Continental Industrias del Caucho SA, Case C-342/01 the court said that a woman must be allowed to take the minimum period of paid holiday provided by national law if her maternity leave overlaps a fixed holiday such as a Christmas or summer shutdown. Annual leave and maternity leave are separate legal rights and you are entitled to both. It is important to recognise that you do not necessarily need to be knowledgeable about the person’s health condition. It is more important to show good people management skills, including sensitivity, empathy and understanding for the individual. Related manager behaviour Seek help, guidance and training for yourself if you do not feel confident in managing the return-to-work process. Organisational policies can help or hinder a return to work depending on how they are designed and implemented. Advice and guidance from HR professionals within your organisation can help make sure that processes and procedures are fair and are designed to prevent discrimination and that they are implemented correctly through providing training and support to managers. If necessary, you can write to your employer, your HR department or a senior manager and ask for a meeting to discuss it further. If you are in a union you should speak to your local representative or you can get legal advice from the union’s legal department.moved from Northern Ireland to Great Britain (England, Scotland and Wales) and returned to Northern Ireland During the conversation it is important to agree a return-to-work plan, including roles, responsibilities and timeframes for a phased return and a process for monitoring and review. This may be confirmed in writing, depending on your organisation’s procedure, to ensure all parties are clear regarding the plan, bearing in mind the need for flexibility.

The Health at Safety at Work Act 1974, which places a duty on employers to ensure, as far as is reasonably practicable, the health, safety and welfare of employees. You have a right to return to work after your maternity leave. You’ve been on maternity leave for 26 weeks or less goods could not be returned within 3 years of export because of circumstances beyond the control of the person returning the goods Updated information about claiming Returned Goods Relief if you're re-importing goods into the UK that have previously been exported or transported from the UK.

There are comments on this article.

have been in free circulation in Great Britain or Northern Ireland when they were exported, unless they were originally declared to inward processing or end-use