Home

Paying HMRC

Policy papers and consultations

Sort by

Extension to the Income Tax and National Insurance contributions exemption for employer provided and employer-reimbursed coronavirus antigen tests

This tax information is about the extension to the tax and National Insurance contributions exemption for employer provided and employer-reimbursed coronavirus antigen tests.
- From: HM Revenue & Customs
- Updated: 3 March 2021
- Extension to the Income Tax and National Insurance contributions exemption for employer provided and employer-reimbursed coronavirus antigen tests
  Who is likely to be affected Employers who choose to provide their staff…
Employment Allowance: excluded persons regulations 2020

This Tax Information and Impact Note is about Employment Allowance when you have less than £100,000 in secondary Class 1 National Insurance contributions liability.
- From: HM Revenue & Customs
- Updated: 24 January 2020
- Employment Allowance: excluded persons regulations 2020
  1. Who is likely to be affected Employers with a secondary Class 1…
- Guidance note
  The following requirements have the force of law by virtue of section 4(4)…