Employment Allowance: further guidance on connected companies and eligibility
27 March 2014
One of the key questions being asked about Employment Allowance is about eligibility and we are pleased to see that HMRC has published more detailed guidance.
Earlier in the month HMRC’s Agent Blog published information warning that agents may receive enquiries from clients about the new Employment Allowance as they sent employers an email, headed ‘Get up to £2K off your NICs bill’, highlighting the introduction of the Employment Allowance with a link to the guidance. Did you or your clients receive these emails?
HMRC did say when they published their original guidance in February that they would update it but have kept it quite well hidden within the Agent Blog that they had actually done so, if in fact this is when they updated their guidance. The updated guidance is well worth reading if you are in any doubt as to the eligibility of yours or your clients’ business or charity.
The link to the additional detailed guidance is the same as that as was originally published on 6 February but contains more detail now on eligibility, claiming, connected companies and connected charities, than the original guidance.