Employment allowance
Arrangement to consider
Legislation/Regulatory –
NICA2014 s. 4(1)
Claim
Commentary –
Tax Reporter ¶1007-450
Commencement
Legislation/Regulatory –
NICA2014 s. 8
Connected persons
Basic rule, companies
Legislation/Regulatory –
NICA2014 Sch. 1, Pt. 1, para. 2(1)-2(5)
Charities
Fixed-rate preference shares
Legislation/Regulatory –
NICA2014 Sch. 1, Pt. 1, para. 4
Generally
Legislation/Regulatory –
NICA2014 s. 3
Decisions and appeals
Legislation/Regulatory –
NICA2014 s. 6
Exceptions
Commentary –
Tax Reporter ¶1007-450
Legislation/Regulatory –
NICA2014 s. 2
IR35
Commentary –
Kirk on Employment Status 10.2
Oil and gas workers
Legislation/Regulatory –
NICA2014 s. 12
HMRC Guidance –
NIM33760
Power to amend
Legislation/Regulatory –
NICA2014 s. 5
Public authority, includes
Legislation/Regulatory –
NICA2014 s. 2(2)
Qualifications
Legislation/Regulatory –
NICA2014 s. 1(1)(a), (b)
Qualifying payment
Legislation/Regulatory –
NICA2014 s. 4(2)
Reduction of secondary class 1 contributions
Legislation/Regulatory –
NICA2014 s. 9