Your trusted adviser for R&D Tax Credits, Creative Tax Relief, and R&D Grants

The PAYE Cap Returns

In this video, the CEO of Myriad, Barrie Dowsett, discusses the PAYE cap that is coming back into effect on April 1st 2021.


In this video, we cover:

  • SME payable tax credit is restricted to 300% of PAYE/NI liabilities
  • Add connected entities PAYE/NI liabilities
  • £20k grace amount
  • No cap if employees "creating and managing intellectual property" and contractors/agency workers costs no higher than 15% of total R&D costs

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