Director Paids Himself a salary of £11,500 for the year, He's Paid the Employers NI for 11 Months on this as the only employee. He's now taking on an employee in March and paying the employee above the second threshold.
Can he now go back and Claim the NI paid the past 11 Months and get a refund? Should this then be done as a EYU in basic tools?
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It won't be an EYU (Earlier Year Update), but HMRC should be notified that the company is now eligible for the Employment Allowance via an EPS. The employer is then entitled to the allowance for the whole year, so can deduct all Employer's NICs previously paid in the current tax year.