To claim the employer allowance you need to submit an Employer Payment Summary (EPS). You generally only have to submit an EPS if you are claiming back any statutory payments (SMP etc.) or if you’re eligible to pay the Apprenticeship Levy but you also have to submit an EPS to claim the Employer Allowance.

The process for submitting an EPS is similar to that of the FPS – as part of the submission you can set the ‘Employer Allowance Indicator’ and also set your state aid business sector.

You only have to submit the EPS for a employer allowance claim once each tax year. 

You can also, if required and eligible, submit a claim for the employee allowance in earlier tax years from Datafile – swap to the history company and submit an EPS from there.