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Claiming employment allowance

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The CIOT has published a note from HMRC, urging employers to avoid a number of common errors when making claims for employment allowance for the 2020/21 tax year through the Employer Payment Summary. Employers are asked to choose the correct business sector when claiming employment allowance or, if their business does not undertake any economic activity, to select ‘State Aid rules do not apply’. HMRC’s Employer Bulletin has been updated accordingly to help employers select the correct option.

Issue: 1486
Categories: News