Dare I ask if we ever got a definitive answer as to whether a company with one director (earning over the secondary threshold) and one other director or employee (earning something, but less than the secondary threshold) can claim employment allowance.
I can find several references from the ICAEW tax faculty saying that they disagree with the HMRC interpretation (https://www.gov.uk/hmrc-internal-manuals/national-insurance-manual/nim06545) that the second employee must earn over the secondary threshold and saying that they have taken it up with HMRC and would report back (https://ion.icaew.com/taxfaculty/b/weblog/posts/employerbulletinforapril...), but I can't find that they ever did report back?
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I disagree with it myself but it's unlikely that anyone will feel it's worth challenging.
Most single director/low paid employee companies don't pay more than a few quid in Secondary Class 1 NIC.
Not only that, but you could take a test case, win, and find that HMRC just rewrite the rules "to restore the position to what it was hitherto thought to be*".
Which has happened before. More than once.
*By HMRC, that is.