The National Insurance Contributions Bill has now been passed by Parliament and is now the National Insurance Contributions Act 2011.
If you chose to wait until after the Bill was passed by Parliament before applying for the NICs holiday, you can now complete your application without concern that the criteria will change. If your new business started during the 2010-11 tax year and you prove to be eligible for the NICs holiday, HM Revenue & Customs will send you a payment for the amount you were entitled to withhold during 2010-11 after they receive your Employer Annual Return (form P35 and form P14s) and Employer NICs Holiday End of Year Return (you'll get this form after you complete your application).
In a change to the original application process, it is now possible for authorised agents (where HMRC hold a valid form 64-8) to complete the application on behalf of their clients.
