I am unsure of your question. Are you asking if it can be claimed for M8 or for backdated for prior months?
I am going to assume the former. As you say, you have submitted an EPS for M8 claiming EA - this can be used against the M8 liability. Your software is correct.
My answers
Yes, true actually. I had forgotten about their set up fee.
Step 4 - Genious!
I would ordinarily recommend NEST but if they aren't your cup of tea, what about Peoples Pension?
Another BrightPay user here! Made the switch this year and I wish I had done it years ago
I think you have just answered your own question.
Yep, you can use it. The whole lot if the bills are big enough!
Unused allowance can also be offset against CT. But yes, you do need to write in and wait an age.
I am unsure of your question. Are you asking if it can be claimed for M8 or for backdated for prior months?
I am going to assume the former. As you say, you have submitted an EPS for M8 claiming EA - this can be used against the M8 liability. Your software is correct.
My gut says that contributions will need to be up to date before he opts-out. And at the employer's expense.
Whilst the employee has decided to opt-out immediately, there is very little proof that he would have done the same in 2017.
Have a chat with Nest or TPR though, they should be able to help.
You need to wait until the end of the tax year and submit an additional EPS making the necessary adjustments.