[gaius]

No need to hand over things?

Correct. Remember ROLES are made redundant, not people. If the role no longer exists then by definition there's nothing to handover.

If there is a handover then there better also be a big chunk of cash to the departing worker in return for waiving the right to sue, because if there isn't, it's tribunal time.

[fjsolwmv]

That's a very simplistic view of the way work is distributed in a small company .

[gaius]

That would be for a tribunal to decide. But at the point that your employment is terminated, why would you do it?