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.