I have just recently started my own bookkeeping and payroll practice and want to check I am not being really silly!
I have 2 new payroll clients who I have taken over from previous accountants and neither of them have claimed employment allowance. Both my clients Class 1 NI are less than £100,000 and they are definitely within the de minimus state aid threshold. Am I missing something considering this is 2 different accountants not claiming?
Thanks in advance