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TAXguide 15/19: 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 will no longer be able to claim employment allowance (EA). EA will also become de minimis State Aid.

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.