National Insurance Manual

NIM06565 - Employment Allowance: Anti-avoidance

National Insurance Contributions Act 2014 - section 2, subsections (10) to (13)

An employer cannot qualify for the Employment Allowance for any tax year, if they qualified for the Employment Allowance because they undertook avoidance arrangements. Wherever this occurs, the secondary class 1 NICs liabilities arising for the employer during the tax year when the avoidance arrangements took place, will be 바카라 사이트渆xcluded liabilities바카라 사이트� for the purpose of claiming the Employment Allowance.

바카라 사이트淎voidance arrangements바카라 사이트� are any arrangements where the main purpose of which (or one of the main purposes) is to secure that an employer benefits, or benefits further from applying the Employment Allowance provisions. This includes any agreement, understanding, scheme, transaction or series of transactions (whether or not legally enforceable).