The last day that you have to show up to the office to work, usually followed by a trip to the pub.

Last Working Day means a Participant’s last day of work for the Corporation or a Subsidiary, excluding any period representing pay in lieu of notice, severance pay, gratuitous payment or any other indemnity, amount or notice whatsoever on account of termination of employment;

Last Working Day means the Employee’s last day of work for the Corporation or a Subsidiary, as determined by the Corporation in its sole discretion, and, except as determined by the Corporation in its sole discretion, does not include any period of severance or reasonable or contractual notice or period of salary continuance or pay in lieu of notice;

Last employed day:

The last day that you are contractually employed by the company. For example, if you have a 2 month notice period, but your boss sets the last working day as 1 month, with 1 month of gardening leave, the last day of gardening leave will be your last employed day.

You might want to check your contract to ensure you don’t breach conflict of interest clauses if you start working earlier than this date.

Taxes

Emergency tax is not what you think it is. Emergency tax is a non-cumulative allocation of your personal allowance. You are probably confusing this with BR, which is where you have multiple jobs.

Fill in a P46 (new employee without P45) form when you start and you will get the apportionment of your allowance that month. If you get paid twice in the same period, you will get a double allowance, so might have to pay back some tax the next month (or at the end of the year if HMRC don’t fix it straight away).