Where an employer becomes connected during a tax year to a company or group of companies who have exceeded the limit for the Employment Allowance because their collective secondary Class 1 National Insurance contributions liability in the previous year was £100,000 or more, the employer joining that group will no longer be eligible for the Employment Allowance in the tax year in which they become connected to the group.

As with all of our tax tips and web pages this information is necessarily summarised and of a general nature.  If you would like detailed specific advice please contact us.