Policy paper

Employment Allowance: excluded companies

This tax information and impact note will restrict eligibility for the Employment Allowance so that limited companies with a single director, and no other employees, will not be able to benefit from the allowance from 6 April 2016.

Documents

Details

This measure was announced in Summer Budget 2015, for implementation from 6 April 2016. The draft regulations to implement this measure were subject to a technical consultation running from 26 November 2015 to 3 January 2016.

Published 25 January 2016