Employer's NI Allowance scheme - closes 6th August 2016

[sociopath]

According to this https://www.gov.uk/claim-employment-allowance you can't claim if you're inside IR35 and then here https://www.gov.uk/government/upload...eligibilty.pdf it says

"Personal and Managed Service Companies
You cannot claim the allowance for any deemed payments of employment
income. However, you can claim the Employment Allowance against the
employers Class 1 NICs arising on the earnings paid to your employees"

So I would assume that if you are the sole employee of your company it won't be possible to claim it

Is that on the basis that your co supplies labour (e.g. bums on seats)? What if you are sole employee of your co (using contractors as and when required) to provide a composite service (e.g. Fixed Price Element of Work) rather than labour? If you are outside IR35 and your company isn't defined as a PSC then can you still claim?