Consultation outcome

Technical consultation on companies excluded from the Employment Allowance

• From: HM Revenue & Customs
• Published: 26 November 2015

This consultation has concluded

Detail of outcome

This consultation contributed to the The Employment Allowance (Excluded Companies) Regulations 2016.

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Original consultation

Summary

This technical consultation seeks comment on draft legislation to exclude certain companies from the Employment Allowance from April 2016.

This consultation ran from
9:30am on 26 November 2015 to 5pm on 3 January 2016

Consultation description

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

Technical consultation on companies excluded from the Employment Allowance

PDF, 306 KB, 11 pages

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Published 26 November 2015