ICAEW.com works better with JavaScript enabled.
Exclusive

TAXGUIDE

TAXguide 15/19: Employment Allowance from April 2020

Technical release

Published: 21 Oct 2019 Update History

Exclusive content
Access to our exclusive resources is for specific groups of students, users, members and subscribers.

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 will no longer be able to claim employment allowance (EA). EA will also become de minimis State Aid.

Overview

This TAXguide explains the changes together with the emerging details concerning how employers will claim EA through their real time information (RTI) submissions from April 2020.

Join the Tax Faculty

The Tax Faculty offers expert guidance and support enabling you to provide the best advice on tax legislation to your clients or business. We offer clear direction in taxing times.

Tax
TAXguide 15/19

Tax Faculty members and ICAEW members can download this guidance in full.

Download
Open AddCPD icon

Add Verified CPD Activity

Introducing AddCPD, a new way to record your CPD activities!

Log in to start using the AddCPD tool. Available only to ICAEW members.

Add this page to your CPD activity

Step 1 of 3
Download recorded
Download not recorded

Please download the related document if you wish to add this activity to your record

What time are you claiming for this activity?
Mandatory fields

Add this page to your CPD activity

Step 2 of 3
Mandatory field

Add activity to my record

Step 3 of 3
Mandatory field

Activity added

An error has occurred
Please try again

If the problem persists please contact our helpline on +44 (0)1908 248 250
Open AddCPD icon

Add Verified CPD Activity

Introducing AddCPD, a new way to record your CPD activities!

Log in to start using the AddCPD tool. Available only to ICAEW members.

Add this page to your CPD activity

Step 1 of 3
Download recorded
Download not recorded

Please download the related document if you wish to add this activity to your record

What time are you claiming for this activity?
Mandatory fields

Add this page to your CPD activity

Step 2 of 3
Mandatory field

Add activity to my record

Step 3 of 3
Mandatory field

Activity added

An error has occurred
Please try again

If the problem persists please contact our helpline on +44 (0)1908 248 250