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.
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.
