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HMRC internal manual

National Insurance Manual

Employment Allowance: Records retention

National Insurance Contributions Act 2014 - Section 7 (1) to (6)

Social Security Administration Act 1992 – Section 110 ZA

In accordance with para 8(1) of schedule 1 to the Social Security (Contributions and Benefits) Act 1992 and the Social Security (Contributions and Benefits Act) (Northern Ireland) Act 1992 -as amended by the National Insurance Contributions Act 2014 - any employer claiming the Employment Allowance, or claiming a refund of the Employment Allowance, must maintain records connected with claiming the allowance. Those records must be kept in an order that will satisfy HMRC that the employer had a valid claim for the Employment Allowance and must be retained by the employer for a minimum period of three years after the end of each tax year against which a claim for the Employment Allowance has been made.

This includes documents or records relating to the employer’s qualification for claiming the employment allowance, or a calculation of any amount that has been, or could have been deducted, or repaid on account of claiming the employment allowance.

HMRC has the powers to request those records under section 110 ZA of the Social Security Administration Act 1992.