I claimed Employment Allowance (EA) through my payroll software for a client for month ended 5th March 2015 and HMRC have shown the £2000 on their system in that month. The actual EA was deducted from the PAYE payments for 5th June and 5th July 2014. I just assumed that whenever the the EA was processed HMRC would allocate it back to the correct period. I may be wrong, but as HMRC have all of the data from the RTI submissions and the PAYE payments, it would be obvious when to allocate it.
I can't find anything on the HMRC website that says that it has to be claimed early in the payroll year and I just assumed HMRC would allocate it correctly when it was claimed. An interest payment has been generated because of the later allocation of the EA. Can anyone shed any light on this? I tried to call HMRC and after waiting through the usual lengthy messages and using their voice system, it just hung up on me saying they were too busy to take my call!!