I know that a company won't be eligible for employment allowance if they've had more than £100k of NI liabilities the previous tax year. However if they're a new company that's just started up, but the likelihood is that they'll have more than £100k of liabilities in this tax year, what are the rules with regards to the Employment Allowance this tax year? Obviously there are no figures from last year to go on, and it's not guaranteed that the liabilities will be more than £100k this year.
4th Aug 2021
Employment allowance for new company over £100k
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