Technical consultation on companies excluded from the Employment Allowance
This technical consultation seeks comment on draft legislation to exclude certain companies from the Employment Allowance from April 2016.
Detail
The Chancellor announced at Summer Budget 2015 that, from April 2016, Employment Allowance would no longer be available to companies where the director is the sole employee. This is in order to focus the Employment Allowance on companies that support employment. This consultation seeks comments on the draft regulation to implement the new exclusion.
Documents