Employment Allowance is not available for a company with only one employee paid above the seconday threshold if that employee is a director. HMRC have told my charity client (a CIO, not a limited company) that it is not eligible for the allowance. I am not convinced, either that a CIO is a 'corporate body' for the purposes of this legislation; or that a trustee is a 'director' for this purpose.
Has anybody else met this issue?
Before somebody raises the point, the salary is paid to the trustee for a full-time job, not for being a trustee. This was cleared with the Charity Commission when the CIO was formed.