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Employment Allowance

Can a company without PE in UK claim EA

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Hi

Have a client whose PE is in Japan who have sent employee to work full-time in UK.  I have set-up PAYE as appreciate tax will need to be paid the employee.  However, have questions relating to: 

  • Employment Allownce - can this be claimed?  I don't think?
  • Employee NI - is that exempt for 12 months?  If yes, do we need to make an application?

Looking forwards to receiving gudiance/thoughts in this matter

 

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