Employment Allowance: Connected persons - Companies - Further connections
National Insurance Contributions Act 2014 - Schedule 1, Para 7, sub-paragraphs (1) to (3)
See NIM06590 before reading the contents of this page.
If, at the beginning of a tax year, two or more companies (which are not charities) are connected with one another, then only one of them may claim the Employment Allowance. It is up to the companies to decide which company will make the claim.
Companies do not have to be directly connected with one another for this to apply. They may be connected via a third company.
|If Company (A) is connected with Company (B) and Company (B) is connected with Company (C) then that is sufficient a connection to make Companies (A) and (C) connected with one another for the purpose of claiming the Employment Allowance.|