HMRC has updated their guidance on eligibility for the Employment Allowance. Whilst not exhaustive, the principles outlined in the guidance may be applied to a wide range of business situations. The guidance confirms that independent pharmacies conducting a business, including over the counter sales in addition to dispensing NHS prescriptions, are entitled to claim the Employment Allowance.

The guidance covers the following areas:

• Functions either wholly or mainly of a public nature
• Public authorities
• Pharmacies
• Educational institutions
• Domestic staff
• Franchises
• Self employed
• Partnerships
• Community Amateur Sports Clubs
• Personal and Managed Service Companies
• Business takeovers
• Business demergers
• Connected businesses and charities