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HMRC internal manual

National Insurance Manual

From
HM Revenue & Customs
Updated
, see all updates

Class 1 NICs: Employment Allowance: Contents

  1. NIM06505
    Introduction
  2. NIM06510
    Who can claim the Employment Allowance?
  3. NIM06515
    Special conditions for certain employers claiming the Employment Allowance
  4. NIM06520
    Care and support workers
  5. NIM06525
    Who can’t claim the Employment Allowance?
  6. NIM06530
    Who can’t claim the Employment Allowance? Public authorities
  7. NIM06535
    Who can’t claim the Employment Allowance? Domestic employment
  8. NIM06540
    Employment Allowance workers supplied by service companies
  9. NIM06545
    Who can’t claim the Employment Allowance? Single director limited companies
  10. NIM06550
    Who can’t claim the Employment Allowance? Transfers of business
  11. NIM06555
    Who can’t claim the Employment Allowance? Business de-mergers
  12. NIM06560
    Who can’t claim the Employment Allowance? Claims made through connected businesses or charities
  13. NIM06565
    Anti-avoidance
  14. NIM06570
    How and when to claim the Employment Allowance
  15. NIM06575
    How the Employment Allowance is applied after HMRC has received a claim
  16. NIM06580
    How and when to stop claiming the Employment Allowance
  17. NIM06585
    Employer unable to use up all of the Employment Allowance against their total secondary Class 1 NICs liabilities before the tax year ends
  18. NIM06590
    Connected persons – companies and Limited Liability Partnerships
  19. NIM06595
    Companies connected through substantial commercial interdependence
  20. NIM06600
    Connected persons – Companies - Control through fixed rate percentage shares
  21. NIM06605
    Connected persons - Companies – Connection through a loan creditor
  22. NIM06610
    Connected persons - Companies - Connection through a trustee
  23. NIM06615
    Connected persons - Companies - Further connections
  24. NIM06620
    Connected persons – Charities
  25. NIM06625
    Employer is part of a group of companies/charities
  26. NIM06630
    Employers with multiple PAYE schemes
  27. NIM06635
    Disputed claims (decisions and appeals)
  28. NIM06640
    Records retention
  29. NIM06645
    Recovering wrongly awarded claims (includes penalties and interest charged)
  30. NIM06650
    Powers to amend both the annual amount of the Employment Allowance and the qualifying conditions for claiming it