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14 May 2014
HMRC have published further guidance on eligibility for the employment allowance.
It includes clarification of “functions either wholly or mainly of a public nature”. Where more than 50% of the work of a business falls into the category, the allowance cannot be claimed. For example, a doctor’s surgery for NHS patients comprising 90% of a GP’s work.
Other areas include:
HMRC have published further guidance on eligibility for the employment allowance.
It includes clarification of “functions either wholly or mainly of a public nature”. Where more than 50% of the work of a business falls into the category, the allowance cannot be claimed. For example, a doctor’s surgery for NHS patients comprising 90% of a GP’s work.
Other areas include:
- domestic staff – the allowance is not due;
- franchises – only one allowance will be given even if more than one franchise is held;
- personal and managed service companies – the allowance will not apply to deemed payments; and
- business takeovers and demergers – there are restrictions on claiming unused allowance.
