Can a Business Claim Employment Allowance Retrospectively?
Understanding your options if you missed claiming in a previous tax year
Yes, it is possible for eligible businesses to claim Employment Allowance retrospectively if they missed claiming in a previous tax year. This allows employers to potentially recover National Insurance relief they were entitled to but didn’t utilise.
🕒 How Far Back Can You Claim?
You can generally claim up to 4 previous tax years, subject to HMRC's time limits for amendments and refunds. Each year will be assessed independently based on eligibility at the time.
✅ Eligibility Considerations
To be eligible for retrospective claims, you must have:
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Met the Employment Allowance criteria during the tax year in question
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Not exceeded the applicable employer NICs threshold for that year
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Submitted a valid PAYE scheme for that tax year
HMRC will typically process the refund as a credit on your PAYE account or issue a repayment.
📌 Important Note
Retrospective claims are not automatic — they must be requested directly from HMRC. Supporting documentation may be required to validate your eligibility.
📬 Need Help?
If you believe your business may be eligible to backdate a claim, we recommend a personalised review of your situation.
💬 Contact us here to get started — we’ll help assess eligibility and support the claims process where appropriate.