Hi FF !
I think Islay has got it
if he has been dismissed then he is owed the money for work done if any.
the amount outstanding may be pay [claimed] in lieu of notice
and they are gonna say he has been summarily dismissed for misbehaviour so isnt entitled to anything.
The emergency tax code is 20% across the board without the personal tax amount ( about £1000 / mo) so if he were taxed normally the tax on a monthly pay of £1500 would be £100 and under emergency £300 ( difference of £200 which is signiificant)
( also = to 20% of £1000 which is £200)
https://www.gov.uk/disciplinary-procedures-and-action-at-work/help-and-advice-with-disciplinary-issues
I think it is worth ringing ACAS - they are very helpful
can they suspend you without pay ?
yeah if the contract says they can