The employment allowance was introduced in April 2014 and employers can save up to £3000 in employers national insurance.
The problem is that HMRC wanted to stop one-person businesses from getting the allowance and from the 6th April 2016 new rules came into place.
However, many one-person business thought that employing another person, for example their Spouse would get round the rules.
So HMRC have tightened the rules a bit more in their Employer Bulletin April 2016 and set out the rules for employing another person.
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