Employment Allowance: further guidance on connected companies and eligibility
28 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 saying 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 kept it quite well hidden within the Agent Blog that they had actually done so. The updated guidance is well worth reading if you are in any doubt as to the eligibility of yours or your clients’ business/es. The link to the more detailed guidance is the same as the one originally published on 6 February by HMRC but contains more detail on eligibility, claiming, connected companies and connected charities, than the original guidance.
National Insurance Contributions (NICs) Employment Allowance
31 March 2014
Following Royal Assent of the NICs Act 2014, HMRC - having taken account of comments received on the draft Employment Allowance arrangements - has now published the arrangements which set out how employers may claim the Employment Allowance.
These arrangements underpin the employer guidance made available on 6 February 2014.
Additional guidance to help employers to determine their eligibility for the Employment Allowance has also been made available.
The employer guidance on claiming the Employment Allowance has also been updated regarding where a business has one PAYE scheme, but runs more than one payroll.
Detailed technical guidance to help employers and their agents determine if their businesses/charities are connected for the purposes of claiming the Employment Allowance has also been published.
The arrangements are available on the GOV.UK website: National Insurance Contributions Bill on the GOV.UK website
The Employment Allowance Guidance can be accessed using the following link: Employment Allowance: up to £2,000 off your Class 1 NICs on the GOV.UK website
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