HM Revenue Employment Allowance Reform Policy team confirmed (Thursday 3rd October 2019) that employers will no longer be required to calculate and report the amount of de minimis State aid value on the RTI EPS.
Employers who wish to claim Employment Allowance from 6th April 2020 will need to report their business sector (RTI data items 199 to 202 – all that apply) for businesses undertaking economic activity, and 203 for employers not engaging in economic activity such as charities, community amateur sports clubs, employing personal carer etc.
However, the new fields item 204 no longer requires any value other than 0.00.
HMRC indicate that in 2021 fields 204 & 205 will be removed completely.
HMRC have provided an updated RTI Data Item guide.
PAYadvice.UK updated 9/2/2021