HMRC have published an overview of arrangements detailing how employers qualifying for the employment allowance may receive it from 6 April 2014 say Harris & Co accountants Northampton.
The arrangements, which are a requirement under the National Insurance Contributions Act 2014, provide that employers qualifying for the employment allowance may make deductions against their qualifying payments (secondary Class 1 contributions, which are not excluded liabilities under s 2) on a single Pay As You Earn (PAYE) scheme during the tax year.
They set out how employers should provide notice to HMRC of their intention to claim the employment allowance by providing details of the PAYE scheme from which they want to deduct the allowance. In addition, they specify how an employer may change their notice for a second or subsequent tax year.
They also set out what an employer must do if, having claimed the employment allowance, they discover in the tax year that they do not qualify for an employment allowance, or they have claimed against more than one PAYE scheme.