.png)
.png)
01 December 2015
National Insurance employment allowance will not be applicable to sole employee.
As announced in the Summer Budget 2015, from April 2016, the National Insurance employment allowance will no longer be available to companies where the director is the sole employee.
HMRC have published a technical consultation seeking comments on the draft regulation to implement the new exclusion.
Comments should be emailed to: consultation.nic@hmrc.gsi.gov.uk by 3 January 2016.
