Retrospective exclusion from grouping order

Retrospective orders

We will only grant a retrospective order if you can prove that:

• the order should be treated retrospectively
• all relevant matters which were contemplated in granting the order were unchanged during the relevant period for which a retrospective order is being sought.

The order will take effect from the time when we are satisfied that the relevant matters justifying the granting of the order came into existence.

Evidence required

You will need to give us a declaration, including supporting evidence of all the relevant matters relating to the grouping relationship. This will usually include evidence from third parties, for example declarations from employees, managers, accountants, customers and suppliers.

The supporting evidence must:

• relate to the whole period for which the employer is requesting a retrospective order
• show that the relevant matters relied on in granting the order apply for the whole period.

For third party declarations to be considered, the:

• person making the declaration must have been in a position to witness the matters declared to during the relevant period for which an order is being sought
• employer must confirm in writing that we will have ready access to the third parties so we can verify any information.
  

Refund of overpaid payroll tax

We will reassess your payroll tax liability if the amount of your liability would change as a result of you being excluded from the group.

You may receive a refund if you:

• have paid payroll tax on the entire group’s wages
• apply for a reassessment within the limitation period (five years after the assessment notice for the original assessment was given).

The effect of retrospectively granting an exclusion from a group may be limited to 5 years.