Employment allowance for 2014/2015 - forgot to claim via payroll

Employment allowance for 2014/2015 - forgot to...

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Hi All

one of my clients forgot to "tick" and claim for £2000 employment allowance when doing the payroll for 2014/2015.

Can he claim this money back now ?

Please advice.

Thanks

Replies (7)

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By Oltonite
19th May 2015 11:16

Phone HMRC

You need to ring HMRC and ask them to offset it against any PAYE payments still due, you can also offset it against VAT or Corporation Tax if you cannot use it against PAYE.

From the HMRC website:-

If you claim late and don’t use your Employment Allowance against the Class 1 National Insurance you’ve paid, you’ll have to ask HMRC to do one of the following:

use any unclaimed allowance at the end of the year to pay any tax or National Insurance you owe (including VAT and Corporation Tax if you don’t owe anything on your PAYE bill)give you a refund after the end of the tax year if you don’t owe anything 

Hope that helps.

Thanks (2)
the sea otter
By memyself-eye
19th May 2015 11:32

Refund - really?

Did I understand that correctly - that if employers NIC's are less than £2,000 the balance is refunded to the employer?

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Replying to Cheshire:
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By Wanderer
19th May 2015 11:39

No

memyself-eye wrote:

Did I understand that correctly - that if employers NIC's are less than £2,000 the balance is refunded to the employer?

No!

Maximum claim is lower of £2,000 or Employer's NI due for year.

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By Oltonite
19th May 2015 11:38

It does read that way and I have only copied it directly from the HMRC website. It would be interesting for someone to try but I'm sure HMRC will find a tax somewhere that it can be deducted against rather than giving a refund.

https://www.gov.uk/claim-employment-allowance  if you want to check it out yourselves.

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By Wanderer
19th May 2015 11:41

Doesn't work that way

It's only if you forgot to claim, then claimed it & didn't have enough SUBSEQUENT Employer's NI to deduct it from.

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the sea otter
By memyself-eye
19th May 2015 12:35

That's what I thought

Just checking I haven't gone dulally!

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By WESTA
19th May 2015 16:19

Thanks

Many thanks for all your comments

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