Employment Allowance: excluded companies
27 January 2016
A Tax Information and Impact Note (TIIN) has been published to restrict eligibility for the Employment Allowance so that limited companies with a single director, and no other employees, will not be able to benefit from the allowance from 6 April 2016.
There are no other changes to eligibility criteria: all other employers remain unaffected, and no action is needed from them.
Around 150,000 limited companies with a single director and no other employees will be affected by this measure.
Guidance on changes to eligibility for the Employment Allowance will be made available on GOV.UK in March 2016.