Where an employee sends a letter resigning with immediate effect, the effective date of termination (for calculating tribunal claims limits and qualifying service) is the date on which the information is communicated to the employer.

This will be the date on which a letter is opened and date-stamped, whether or not any named addressee has read the letter. In contrast, the effective date where an employer sends a summary dismissal letter is the date the employee reads or has a reasonably opportunity to read the letter. (Horwood v Lincolnshire County Council, EAT)

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