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  • RE: Statutory Body Employment Allowance

    Thank you for your reply HMRC Admin 2. Local dental committees are financed from dentists' earnings as a tax deductible expense. According to local dental committees don't appear to me to fit any of the descriptions of public bodies. They aren't strictly classified as businesses, or charities as far as I know. They are statutory bodies which are distinct entities. So, on that basis I think local dental committees should be entitled to claim the £4000.00 Employment Allowance on Class 1 National Insurance liabilities. Advice for local dental committees from HMRC is a bit thin on the ground as far as I know, but there is advice for local medical committees which are similar in many ways. Thank you once again.
  • Statutory Body Employment Allowance

    I run a PAYE system for a local dental committee (a statutory body similar to a local medical committee) and I would like to know whether it is eligible to claim Employment Allowance for this tax year?