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HMRC internal manual

PAYE Manual

Employer returns: NICs employment allowance: employment allowance claim ends

The claim for the Employment Allowance will continue into subsequent tax years unless the employer advises us of a change. If an employer determines that they are no longer eligible, they can stop the claim by using their payroll software or Basic PAYE Tools to select ‘No’ in the ‘Yes / No’ indicator for NICs Employment Allowance.

If the employer stops the claim before the end of the tax year no Employment Allowance will be due for that year. Any Class 1 NICs previously covered by Employment Allowance must be repaid by the employer.