HMRC have issued a Q&A document providing further information.
Employment Allowance GNS messages
7 October 2014
The CIPP has been advised of situations in which GNS messages for the Employment Allowance have been issued unnecessarily.
Many thanks to member Julia Aldred who contacted us after she received a substantial number of Employment Allowance GNS notices in respect of schemes that were closed during the tax year 2013/14 and even one for a client who is now deceased. We have contacted HMRC about this and HMRC responded by asking that we pass on apologies to our members for the unnecessary work this has created. Although the Employment Allowance GNSs have now all been sent, so this problem should not recur for this particular message, this problem will be raised further to investigate concerns that in some case the Ceased Date on the system is still not being properly identified during the GNS generation process in all cases.
Employment Allowance take-up numbers
10 November 2014
HM Revenue & Customs (HMRC) have issued statistics estimating the numbers of employers in different categories who have taken up the Employment Allowance.
The report gives estimates on both a UK wide and regional level for the number of employers that took up the Employment Allowance in the first six months, i.e. by 5 th October 2014. The publication also includes breakdowns by sector, constituency and employer size. Employers are classified as having taken up the allowance if they have both claimed eligibility through an EPS and had some amount of the allowance offset against the amount of Class 1 secondary NICs which they pay to HMRC. On this basis the HMRC figures include about 68% of those employers who were estimated to be eligible.
Extending Employment Allowance to individuals employing personal carers
11 December 2014
Following the announcement in the Autumn Statement that the Employment Allowance is to be extended to employers of personal carers, HMRC has 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.
NICs Employment Allowance
28 January 2015
CIPP Policy News Journal
08/04/2015, Page 222 of 521
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