HMRC publishes guidance about Employment Allowance

The Employment Allowance,  first announced in the 2013 Chancellor’s Budget, will come into effect from 6th April 2014. The Allowance will allow businesses and charities to claim £2,000 each year to counterbalance their National Insurance Contributions (NICs). New guidelines have been published that sets out eligibility criteria for the Allowance, how businesses can submit a claim and record-keeping requirements. The Allowance forms part of the National Insurance Contributions Bill, a collection of measures to  prevent  ‘abusive’ tax avoidance schemes.
The guidance is available at:

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