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HMRC have published two draft documents as part of the National Insurance (NI) Contributions Bill: arrangements for claiming the employment allowance from 6 April 2014, and regulations for offshore employers and oil and gas workers on the UK continental shelf.
The arrangements set out how employers will be able to claim the allowance of up to £2,000 against their secondary class 1 NI liability.
HMRC have published two draft documents as part of the National Insurance (NI) Contributions Bill: arrangements for claiming the employment allowance from 6 April 2014, and regulations for offshore employers and oil and gas workers on the UK continental shelf.
The arrangements set out how employers will be able to claim the allowance of up to £2,000 against their secondary class 1 NI liability.
They also specify how employers can change their notice for a second or subsequent tax year and the action to take should an employer discover in the tax year that they do not qualify for the allowance having claimed it.
Comments on the draft arrangements should be emailed to HMRC.
The newly issued draft regulations introduce a certification scheme for workers on the UK continental shelf where someone other than the secondary contributor pays the NI liability. The document also prescribes who the secondary contributor is for workers with an offshore employer, and include the other changes necessary to deliver the Revenue’s overall offshore intermediaries policy.
The draft rules – intended to come into force on 6 April 2014 – are open for a technical consultation. Comments should be sent by email.
