Member Since: 17th Jan 2002
24th Jul 2019
There has always been the facility to submit 'N' in the Employment Allowance Indicator in the EPS to indicate that that the employer ceases to qualify for the allowance.
My understanding is that no claims will be automatically rolled over into the 2020-2021 tax year so all employers that are eligible and want to claim need to have an EPS submitted in order to claim again.
The main problem as I see it is that the regulations state that the claim must be made, and a response affirming that the claim is allowed, BEFORE the allowance can be offset against the employer liability. This does not fit well with the timing of an EPS submission which is meant to be submitted at the end of a tax month.
14th Feb 2018
According to https://www.gov.uk/government/statistics/number-of-individual-income-tax... 29.724 million