Latest Case Study

Design agency case study

Design industry client How we helped our clients improve profitability
VIEW

Introduction

Introduction to Beyond the Numbers

Which businesses are ineligible?

  • You can only claim the Allowance if you pay Class 1 Employers’ National Insurance Contributions – as limited companies do.
  • The self-employed are ineligible, as they pay Class 2 and Class 4 Contributions
  • You cannot claim if you provide services to a public sector body.
  • If you are caught by IR35, the Allowance cannot be claimed against deemed payments (see below for an example).
  • Significantly, from April 2016, sole director companies with no additional employees will no longer be able to claim the Allowance.

Get in touch today

Book an appointment and we’d be delighted to tell you more about our experience helping other clients in your sector. We’d love to help you, too.

GET IN TOUCH

Get in touch today and let’s discuss “The numbers”

0131 225 5155Get in touch
Get our latest news, advice and tax tips.
Website by 39steps