27 June 2025
In a recent email from the Software Developer Support Group (SDST), it has been confirmed that from April 2026, the data item for de minimis state aid will no longer be used.
For the 2025/26 tax year employers have been advised to select ‘State aid rules do not apply to Employer’ on data item 203. The related items will be removed from the EPS for 2026/27.
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