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NIM06500 | Class 1 NICs: Employment Allowance: Contents

From HM Revenue & Customs · National Insurance Manual

Contents30 entries

  1. NIM06505Employment Allowance: Introduction
  2. NIM06510Employment Allowance: Who can claim the Employment Allowance?
  3. NIM06515Employment Allowance: Special conditions for certain employers claiming the Employment Allowance
  4. NIM06520Employment Allowance: care and support workers
  5. NIM06525Employment Allowance: Who can’t claim the Employment Allowance?
  6. NIM06530Employment Allowance: Who can’t claim the Employment Allowance? Public authorities
  7. NIM06535Employment Allowance: Who can’t claim the Employment Allowance? Domestic employment
  8. NIM06540Employment Allowance: Who can’t claim the Employment Allowance? Workers supplied by service companies
  9. NIM06545Employment Allowance: Who can’t claim the Employment Allowance? Single director limited companies
  10. NIM06550Employment Allowance: Who can’t claim the Employment Allowance? Transfers of business
  11. NIM06555Employment Allowance: Who can’t claim the Employment Allowance? Business de-mergers
  12. NIM06560Employment Allowance: Who can’t claim the Employment Allowance? Claims made through connected businesses or charities
  13. NIM06565Employment Allowance: Anti-avoidance
  14. NIM06570Employment Allowance: How and when to claim the Employment Allowance
  15. NIM06575Employment Allowance: How the Employment Allowance is applied after HMRC has received a claim
  16. NIM06580Employment Allowance: How and when to stop claiming the Employment Allowance
  17. NIM06585Employment Allowance: Employer unable to use up all of the Employment Allowance against their total secondary class 1 NICs liabilities before the tax year ends
  18. NIM06590Employment Allowance: Connected persons – companies and Limited Liability Partnerships
  19. NIM06595Employment Allowance: Companies connected through substantial commercial interdependence
  20. NIM06600Employment Allowance: Connected persons – Companies - Control through fixed rate percentage shares
  21. NIM06605Employment Allowance: Connected persons - Companies – Connection through a loan creditor
  22. NIM06610Employment Allowance: Connected persons - Companies - Connection through a trustee
  23. NIM06615Employment Allowance: Connected persons - Companies - Further connections
  24. NIM06620Employment Allowance: Connected persons – Charities
  25. NIM06625Employment Allowance: Employer is part of a group of companies/charities
  26. NIM06630Employment Allowance: Employers with multiple PAYE schemes
  27. NIM06635Employment Allowance: Disputed claims (decisions and appeals)
  28. NIM06640Employment Allowance: Records retention
  29. NIM06645Employment Allowance: Recovering wrongly awarded claims (includes penalties and interest charged)
  30. NIM06650Employment Allowance: Powers to amend both the annual amount of the Employment Allowance and the qualifying conditions for claiming it