Employers can still claim the Employment Allowance for 2014-15, even though the tax year has started. If your clients ask whether they are eligible and how to claim, more information is available on GOV.UK.”
More detailed guidance has also been published.
HMRC’s message adds that “in September your clients might receive an electronic Generic Notification Service (GNS) message from HMRC, encouraging them to check eligibility and claim the Employment Allowance, if they haven’t already done so. It is important to remember, the allowance can only be claimed once for each employer and not for each PAYE scheme. So, even if an employer receives a reminder to claim the Employment Allowance, they must ensure they are only claiming once against one PAYE scheme, especially if the business runs multiple schemes. And it can only be claimed once for each employer or group of employers.”
Employment Allowance
31 July 2014
Many employers have already claimed the Employment Allowance, but HM Revenue & Customs (HMRC) are keen to prompt businesses and charities who have not yet claimed.
The Chancellor recently announced that 725,000 employers (by the end of June) had already benefitted from the Employment Allowance, which offers businesses and charities up to £2,000 off their employer Class 1 NICs bill every year. Over half of all eligible businesses have already claimed the Employment Allowance, three months after its introduction in April2014, resulting in around £500million of employer NICs relief.
HMRC would like help to prompt businesses and charities who have not yet claimed the Employment Allowance to do so.
Many employers have already claimed and are benefitting from their Employment Allowance by paying less NICs. If you haven’t claimed yet but are eligible, you can still do this.
In September, any business or charity that hasn’t yet claimed the Employment Allowance will receive an electronic Generic Notification Service (GNS) message from HMRC to encourage them to check eligibility and claim the Employment Allowance if they qualify.
HMRC Generic Notifications for Employment Allowance
23 September 2014
HMRC have announced that they will now issue generic notifications (otherwise known as GNS messages) to employers who may have failed to claim the Employment Allowance.
The intention behind these notifications is to encourage PAYE schemes to check eligibility and claim the Employment Allowance.
HMRC explain that the new notification, which follows the existing format for Generic Notifications, may be sent to any PAYE scheme which has not so far submitted an Employer Payment Summary in 2014/15. It is anticipated that these notifications will not be issued before 25 September.
CIPP Policy News Journal
08/04/2015, Page 221 of 521
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