I have a new batch of clients who are within the health service, and their revenue is generated, by insurancy companies/private clients and hospitals referring NHS patients. They do not directly have a contract with the NHS, and are paid for the NHS patients via the hospitals, who are NHS funded. The NHS income make sup over 50% of their income. My questions is, are they entitled to the employment allowance? Any guidance on this woudl be appreciated as i can't find anything relating to this scenario. Many thanks