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National Insurance contributions: employment allowance extension to personal carers

This Tax Information and Impact Note is about extending the employment allowance relief to individuals who employ personal carers.

Last fetched 04 May 2026 · gov.uk

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National Insurance contributions: employment allowance extension to personal carersapplication/pdf

At a glance

TypePolicy paper

First published10 Dec 2014

Last updated10 Dec 2014

Organisations

HM Revenue & Customs

Topics

National Insurance

Source

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