NIM06500 - Class 1 NICs: Employment Allowance: Contents
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NIM06505Introduction
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NIM06510Who can claim the Employment Allowance?
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NIM06515Special conditions for certain employers claiming the Employment Allowance
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NIM06520Care and support workers
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NIM06525Who can’t claim the Employment Allowance?
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NIM06530Who can’t claim the Employment Allowance? Public authorities
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NIM06535Who can’t claim the Employment Allowance? Domestic employment
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NIM06540Employment Allowance workers supplied by service companies
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NIM06545Who can’t claim the Employment Allowance? Single director limited companies
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NIM06550Who can’t claim the Employment Allowance? Transfers of business
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NIM06555Who can’t claim the Employment Allowance? Business de-mergers
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NIM06560Who can’t claim the Employment Allowance? Claims made through connected businesses or charities
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NIM06565Anti-avoidance
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NIM06570How and when to claim the Employment Allowance
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NIM06575How the Employment Allowance is applied after HMRC has received a claim
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NIM06580How and when to stop claiming the Employment Allowance
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NIM06585Employer unable to use up all of the Employment Allowance against their total secondary Class 1 NICs liabilities before the tax year ends
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NIM06590Connected persons – companies and Limited Liability Partnerships
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NIM06595Companies connected through substantial commercial interdependence
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NIM06600Connected persons – Companies - Control through fixed rate percentage shares
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NIM06605Connected persons - Companies – Connection through a loan creditor
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NIM06610Connected persons - Companies - Connection through a trustee
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NIM06615Connected persons - Companies - Further connections
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NIM06620Connected persons – Charities
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NIM06625Employer is part of a group of companies/charities
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NIM06630Employers with multiple PAYE schemes
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NIM06635Disputed claims (decisions and appeals)
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NIM06640Records retention
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NIM06645Recovering wrongly awarded claims (includes penalties and interest charged)
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NIM06650Powers to amend both the annual amount of the Employment Allowance and the qualifying conditions for claiming it