Extending employment allowance to individuals employing personal carers
10 December 2014
Following the announcement in the Autumn Statement that the employment allowance is to be extended to employers of personal carers, HMRC have published a document giving further details.
The HMRC paper explains that the change which has been announced
will help individuals who need to purchase care for themselves or others, and will take effect from 6 April 2015. The current restriction remains applicable to all other employers who employ staff for purposes connected with their personal, family or household affairs