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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.


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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?

Thanks (1)
to Wanderer
13th May 2019 12:52

Thanks, I may just do that!

Thanks (0)
13th May 2019 14:00

Earlier year update?

Thanks (1)
to andy.partridge
13th May 2019 14:23

Thanks, yes that's what I was thinking.

Thanks (0)
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.

Thanks (1)
to lionofludesch
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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