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Consultation on ‘apprentice’ definition for NICs

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HMRC is consulting until 18 September 2015 on draft regulations specifying the definition of ‘apprentice’ for the purposes of the class 1 secondary NICs zero-rate, which will apply to apprentices aged under 25 with effect from 6 April 2016. This measure was introduced by NICs Act 2015.

HMRC is consulting until 18 September 2015 on draft regulations specifying the definition of ‘apprentice’ for the purposes of the class 1 secondary NICs zero-rate, which will apply to apprentices aged under 25 with effect from 6 April 2016. This measure was introduced by NICs Act 2015. See www.bit.ly/1gRWsg5.

Issue: 1273
Categories: News , Corporate taxes
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