The Chartered Institute of Payroll Professionals
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In the letter they will need to include:
• the reference (heading) ‘Overpaid NI contributions’ • their employee’s name, date of birth and National Insurance number • an explanation that they are reclaiming Veteran’s relief • the period they have overp aid in • confirmation that they are claiming for a qualifying veteran and retain evidence to show this (HMRC may request to see this evidence at a later date) • the account number, sort code and account name for the bank account where they want their refund to be paid
Claims for one employee to be sent to: HM Revenue and Customs National Insurance Contributions and Employer Office BX9 1AN Claims for more than one employee to be sent to: HM Revenue and Customs National Insurance Contributions and Employer Office BX9 1BX
Further information for employers on claiming for 21/22 outside of RTI will be published on GOV.UK
The NHEV is available for a 12-month period which is set by the employees first day in civilian employment and is not affected if an employment ceases. This means that subsequent employers can claim this relief if the veteran changes employments within the qualifying period.
HMRC will not be requiring software to validate qualifying dates, however, they will implement a warning message for employers where category V is used for longer than 12 months.
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The Chartered Institute of Payroll Professionals
Payroll: need to know
cipp.org.uk
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