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4808. Can Employment Allowance for past years (earlier tax years) be claimed?

Yes, you can make a claim for the Employment Allowance up to 4 years after the end of the tax year in which the allowance applies.
For example: If you want to claim Employment Allowance for the tax year 2023-2024, you must make your claim by no later than 5 April 2024.

For more detailed information, refer to the HMRC link When to claim employment allowance