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Small Employers Relief never claimed

Previous accountant has never claimed small employers relief even though client was eligible.

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Hi All,

I have just taken on a new client and on reviewing all of their information, I have found that their previous accountant has never claimed the small employers relief and has only claimed the standard 92%.

The employer has always been significantly below the £45,000 threshold, and has really suffered as a result of a large number/proportion of maternities.

I wonder if anyone can see if I am missing something, because it does seem a really simple allowance to have been claiming.

Do you know whether it is possible to submit a claim for prior years?

Thank you in advance for any help you could provide.

Replies (6)

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By Wanderer
13th May 2019 12:46

Never done it but you probably need to submit an updated EPS for each year.
Why not check with client then knock it back to the previous accountant to do?

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Replying to Wanderer:
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By enoryt010
13th May 2019 12:52

Thanks, I may just do that!

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By andy.partridge
13th May 2019 14:00

Earlier year update?

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Replying to andy.partridge:
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By enoryt010
13th May 2019 14:23

Thanks, yes that's what I was thinking.

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RLI
By lionofludesch
13th May 2019 18:39

Surprised the software didn't pick up that the employer was below the £45,000 threshold.

Not that that's any help. Just saying, like.

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Replying to lionofludesch:
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By enoryt010
14th May 2019 15:12

My software doesn't do it automatically, but I think it is probably because software can't know the structure of the company eg whether it is in a group.
It's the same reasoning for the Employment NI Allowance being an option. Even so, an experienced firm doing payroll should know something about this.

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