.png)
.png)
15 May 2012
E92 must be accompanied by E89
Employers who have successfully applied for the National Insurance regional employers holiday scheme, and have employed someone during the 2011/12 tax year, should have received the relevant end of year return (form E92), which needs to be completed providing details of the National Insurance holiday claimed.
The form should be returned with the supporting forms E89 (or equivalent) for each qualifying employee for whom the employer was entitled to withhold employer Class 1 contributions by 19 May 2012.
Forms E89 are recording sheets that can be found on HMRC’s website.
Failure to submit these forms may lead HMRC to recover an underpayment of Class 1 contributions.
