We have a client where both are currently directors and they want to claim the employment alloawance for an annual payroll. One director is not going to be paid above the secondary threshold and to try to access the allowance that director wants to resign just so they can get the employment allowance. I don't think it's on and my payroll person is jumping up and down saying it's not. How do you think HMRC will react to this. We only have 10 days left in the month!!