One technique uses a resistor connected in series to a power supply line on a PCB board and ... to prevent the bias point change of the node n2 due to the 50¦¸ termination resistor connected to GND.

A bonus paid after the employment is terminated doesn’t make that bonus part of the termination payment, and thus potentially within the £30,000 tax-free cap.

Sarah Bradford provides an overview of the payments that may be made on the termination of an employment contract and how they should be treated for tax and NI purposes.