TAXguide 02/20 Employment Allowance from April 2020
From April 2020, employers who together with their connected companies have aggregate Class 1 secondary NIC liability of £100,000 or more in the preceding tax year cannot claim employment allowance (EA). EA also becomes de minimis State Aid.
This TAXguide explains the changes together with details concerning how employers will claim EA through their real time information (RTI) submissions from April 2020.
This TAXguide updates and replaces TAXguide 15/19.